217040 ÷ 28 
The aim is to understand the frequency of 28 in 217040.

Step 1:
When dividing 2 by 28, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 28

Going ahead to step 2:
The number 28 fits into 21 0 times, leaving a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 28

Moving on to step 3:
28 goes into 217 7 times with a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 196 from 217 and we're left with 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 28

Going ahead to step 4:
The number 28 fits into 210 7 times, leaving a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 77.0
Subtract 196 from 210 to get 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 28

Advancing to step 5:
144 divided by 28 is 5 with a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 775.0
Subtracting 140 from 144 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 28

Moving on to step 6:
28 goes into 40 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 7751.0
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 7751.4
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
28 goes into 80 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 7751.42
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
240 divided by 28 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 7751.428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 10:
28 goes into 160 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 7751.4285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 7751.42857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
If we divide 40 by 28, we get 1 and a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 7751.428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 7751.4285714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 7751.42857142
If we take 56 away from 80, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 7751.42857142 with a remainder of 2.4e-08.