We're dividing 102494 by 28 
The aim is to understand the frequency of 28 in 102494.

Moving on to step 1:
The number 28 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 28

Step 2:
If we divide 10 by 28, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 28

Moving on to step 3:
28 goes into 102 3 times with a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 84 away from 102, we end up with 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 28

Advancing to step 4:
28 can be fit into 184 6 times, resulting in a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 36.0
If we take 168 away from 184, we end up with 16.
Include the next digit (9) from the dividend after 16, then repeat: 169 / 28

Moving on to step 5:
169 divided by 28 is 6 with a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 366.0
If we take 168 away from 169, we end up with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 28

Moving on to step 6:
If we divide 14 by 28, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 3660.0
Subtract 0 from 14 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
The number 28 fits into 140 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 3660.5
Deduct 140 from 140 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
0 divided by 28 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3660.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
When dividing 0 by 28, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3660.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 3660.5 with a balance of 0.0.