We're dividing 326844 by 71 
The aim is to understand the frequency of 71 in 326844.

Advancing to step 1:
71 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 71

Moving on to step 2:
The number 71 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 71

Going ahead to step 3:
71 goes into 326 4 times with a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 284 from 326 leaves us with 42.
Grab the next digit (8) from the dividend, add it to 42, then carry on: 428 / 71

Going ahead to step 4:
When dividing 428 by 71, we get 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 46.0
Subtracting 426 from 428 leaves us with 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 71

Moving on to step 5:
71 goes into 24 0 times with a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 460.0
The remainder is 24 after subtracting 0 from 24.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 71

On to step 6:
If we divide 244 by 71, we get 3 and a remainder of 31.
The next digit of our result is 3. 
Result so far: 4603.0
Deduct 213 from 244 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 7:
310 divided by 71 is 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4603.4
If we take 284 away from 310, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
71 can be fit into 260 3 times, resulting in a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 4603.43
If we take 213 away from 260, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 9:
If we divide 470 by 71, we get 6 and a remainder of 44.
The next digit of our result is 6. 
Result so far: 4603.436
If we take 426 away from 470, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 10:
The number 71 fits into 440 6 times, leaving a remainder of 14.
The next digit of our result is 6. 
Result so far: 4603.4366
The remainder is 14 after subtracting 426 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Our division results in 4603.4366 with a remaining 0.00014.