We're dividing 860173 by 44 
The aim is to understand the frequency of 44 in 860173.

Step 1:
8 divided by 44 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 44

Moving on to step 2:
When dividing 86 by 44, we get 1 with a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 44 from 86 and we're left with 42.
Grab the next digit (0) from the dividend, add it to 42, then carry on: 420 / 44

Let's proceed to step 3:
If we divide 420 by 44, we get 9 and a remainder of 24.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 396 from 420, we get 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 44

Advancing to step 4:
When dividing 241 by 44, we get 5 with a remainder of 21.
The next digit of our result is 5. 
Result so far: 195.0
If we take 220 away from 241, we end up with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 44

Going ahead to step 5:
217 divided by 44 is 4 with a remainder of 41.
Write down 4 as next digit of the result. 
Result so far: 1954.0
If we subtract 176 from 217, we get 41.
Include the next digit (3) from the dividend after 41, then repeat: 413 / 44

Advancing to step 6:
When dividing 413 by 44, we get 9 with a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 19549.0
Deduct 396 from 413 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
When dividing 170 by 44, we get 3 with a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 19549.3
The remainder is 38 after subtracting 132 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
When dividing 380 by 44, we get 8 with a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 19549.38
The remainder is 28 after subtracting 352 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 9:
44 goes into 280 6 times with a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 19549.386
If we take 264 away from 280, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
44 can be fit into 160 3 times, resulting in a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 19549.3863
The remainder is 28 after subtracting 132 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 11:
If we divide 280 by 44, we get 6 and a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 19549.38636
Deduct 264 from 280 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 12:
44 goes into 160 3 times with a remainder of 28.
The next digit of our result is 3. 
Result so far: 19549.386363
Subtract 132 from 160 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
When dividing 280 by 44, we get 6 with a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 19549.3863636
If we take 264 away from 280, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
160 divided by 44 is 3 with a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 19549.38636363
Deduct 132 from 160 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final outcome is 19549.38636363, with a leftover of 2.8e-08.