7976798 divided by 400 
The aim is to understand the frequency of 400 in 7976798.

Going ahead to step 1:
When dividing 7 by 400, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 400

Moving on to step 2:
The number 400 fits into 79 0 times, leaving a remainder of 79.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 79 leaves us with 79.
Include the next digit (7) from the dividend after 79, then repeat: 797 / 400

Moving on to step 3:
400 goes into 797 1 times with a remainder of 397.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 400 from 797 leaves us with 397.
Bring next digit (6) of the dividend behind the 397 and repeat the process: 3976 / 400

Step 4:
If we divide 3976 by 400, we get 9 and a remainder of 376.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtract 3600 from 3976 to get 376.
Append the next digit (7) from the dividend to 376 and continue with: 3767 / 400

Going ahead to step 5:
When dividing 3767 by 400, we get 9 with a remainder of 167.
Record the quotient 9 as the next digit in the result. 
Result so far: 199.0
Deduct 3600 from 3767 and we're left with 167.
Bring next digit (9) of the dividend behind the 167 and repeat the process: 1679 / 400

Advancing to step 6:
400 goes into 1679 4 times with a remainder of 79.
Use 4 as the next digit of our solution. 
Result so far: 1994.0
Subtract 1600 from 1679 to get 79.
Grab the next digit (8) from the dividend, add it to 79, then carry on: 798 / 400

Let's proceed to step 7:
The number 400 fits into 798 1 times, leaving a remainder of 398.
Put 1 as the next digit of the answer. 
Result so far: 19941.0
Subtract 400 from 798 to get 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Advancing to step 8:
3980 divided by 400 is 9 with a remainder of 380.
Put 9 as the next digit of the answer. 
Result so far: 19941.9
Deduct 3600 from 3980 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 9:
When dividing 3800 by 400, we get 9 with a remainder of 200.
The number 9 becomes the next digit in our result. 
Result so far: 19941.99
Subtract 3600 from 3800 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 19941.99 with a balance of 0.2.