We look at the division of 726423 by 23 
The aim is to understand the frequency of 23 in 726423.

Step 1:
23 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 23

Advancing to step 2:
The number 23 fits into 72 3 times, leaving a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 69 from 72, we get 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 23

Let's proceed to step 3:
23 can be fit into 36 1 times, resulting in a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we take 23 away from 36, we end up with 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 23

Moving on to step 4:
The number 23 fits into 134 5 times, leaving a remainder of 19.
Use 5 as the next digit of our solution. 
Result so far: 315.0
The remainder is 19 after subtracting 115 from 134.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 23

Let's proceed to step 5:
23 can be fit into 192 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 3158.0
If we subtract 184 from 192, we get 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 23

Going ahead to step 6:
23 goes into 83 3 times with a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 31583.0
If we take 69 away from 83, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
140 divided by 23 is 6 with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 31583.6
Subtracting 138 from 140 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
The number 23 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 31583.6
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
23 goes into 200 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 31583.608
Subtract 184 from 200 to get 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 10:
If we divide 160 by 23, we get 6 and a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 31583.6086
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 11:
When dividing 220 by 23, we get 9 with a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 31583.60869
If we take 207 away from 220, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
130 divided by 23 is 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 31583.608695
If we subtract 115 from 130, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 13:
If we divide 150 by 23, we get 6 and a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 31583.6086956
If we subtract 138 from 150, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 14:
If we divide 120 by 23, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 31583.60869565
Deduct 115 from 120 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

The quotient of the division is 31583.60869565, and the remainder is 5e-09.