407496 ÷ 38 
The aim is to understand the frequency of 38 in 407496.

Step 1:
38 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 38

Advancing to step 2:
The number 38 fits into 40 1 times, leaving a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 38 from 40 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 38

Step 3:
When dividing 27 by 38, we get 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 27 after subtracting 0 from 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 38

Step 4:
When dividing 274 by 38, we get 7 with a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 107.0
If we subtract 266 from 274, we get 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 38

Moving on to step 5:
38 goes into 89 2 times with a remainder of 13.
The next digit of our result is 2. 
Result so far: 1072.0
Deduct 76 from 89 and we're left with 13.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 38

Step 6:
If we divide 136 by 38, we get 3 and a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 10723.0
If we subtract 114 from 136, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
The number 38 fits into 220 5 times, leaving a remainder of 30.
The next digit of our result is 5. 
Result so far: 10723.5
If we take 190 away from 220, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
38 can be fit into 300 7 times, resulting in a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 10723.57
Subtract 266 from 300 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
The number 38 fits into 340 8 times, leaving a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 10723.578
Deduct 304 from 340 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 10:
38 can be fit into 360 9 times, resulting in a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 10723.5789
If we take 342 away from 360, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 11:
If we divide 180 by 38, we get 4 and a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 10723.57894
The remainder is 28 after subtracting 152 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 12:
If we divide 280 by 38, we get 7 and a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 10723.578947
Subtracting 266 from 280 leaves us 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.

Going ahead to step 13:
38 can be fit into 140 3 times, resulting in a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 10723.5789473
The remainder is 26 after subtracting 114 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 14:
If we divide 260 by 38, we get 6 and a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 10723.57894736
If we take 228 away from 260, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 10723.57894736 with a remainder of 3.2e-08.