We're dividing 231976 by 12 
The aim is to understand the frequency of 12 in 231976.

Moving on to step 1:
When dividing 2 by 12, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 12

Going ahead to step 2:
12 goes into 23 1 times with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 12 from 23 leaves us with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 12

Step 3:
If we divide 111 by 12, we get 9 and a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 108 from 111 and we're left with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 12

Going ahead to step 4:
12 can be fit into 39 3 times, resulting in a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 193.0
If we subtract 36 from 39, we get 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 12

On to step 5:
12 goes into 37 3 times with a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 1933.0
Subtract 36 from 37 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 12

Advancing to step 6:
16 divided by 12 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 19331.0
If we subtract 12 from 16, we 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.

Moving on to step 7:
When dividing 40 by 12, we get 3 with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 19331.3
Subtract 36 from 40 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.

Let's proceed to step 8:
The number 12 fits into 40 3 times, leaving a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 19331.33
Subtract 36 from 40 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.

The final outcome is 19331.33, with a leftover of 0.004.