We're dividing 143961 by 38 
The aim is to understand the frequency of 38 in 143961.

Let's proceed to step 1:
38 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 38

Going ahead to step 2:
The number 38 fits into 14 0 times, leaving a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Take the next digit (3) from the dividend and append it to 14, then repeat: 143 / 38

Moving on to step 3:
38 goes into 143 3 times with a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 114 from 143 and we're left with 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 38

Let's proceed to step 4:
When dividing 299 by 38, we get 7 with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 33 after subtracting 266 from 299.
Append the next digit (6) from the dividend to 33 and continue with: 336 / 38

Going ahead to step 5:
When dividing 336 by 38, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 378.0
Subtracting 304 from 336 leaves us with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 38

Going ahead to step 6:
When dividing 321 by 38, we get 8 with a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 3788.0
If we subtract 304 from 321, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
When dividing 170 by 38, we get 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 3788.4
If we take 152 away from 170, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
If we divide 180 by 38, we get 4 and a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 3788.44
The remainder is 28 after subtracting 152 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Our division results in 3788.44 with a remaining 0.028.