We're dividing 31948686 by 478 
The aim is to understand the frequency of 478 in 31948686.

Moving on to step 1:
478 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 478

Going ahead to step 2:
When dividing 31 by 478, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (9) from the dividend after 31, then repeat: 319 / 478

Going ahead to step 3:
478 can be fit into 319 0 times, resulting in a remainder of 319.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 319 after subtracting 0 from 319.
Take the next digit (4) from the dividend and append it to 319, then repeat: 3194 / 478

On to step 4:
The number 478 fits into 3194 6 times, leaving a remainder of 326.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we subtract 2868 from 3194, we get 326.
Include the next digit (8) from the dividend after 326, then repeat: 3268 / 478

On to step 5:
If we divide 3268 by 478, we get 6 and a remainder of 400.
Record the quotient 6 as the next digit in the result. 
Result so far: 66.0
If we take 2868 away from 3268, we end up with 400.
Append the next digit (6) from the dividend to 400 and continue with: 4006 / 478

Let's proceed to step 6:
The number 478 fits into 4006 8 times, leaving a remainder of 182.
Record the quotient 8 as the next digit in the result. 
Result so far: 668.0
Subtracting 3824 from 4006 leaves us with 182.
Bring next digit (8) of the dividend behind the 182 and repeat the process: 1828 / 478

Going ahead to step 7:
The number 478 fits into 1828 3 times, leaving a remainder of 394.
The number 3 becomes the next digit in our result. 
Result so far: 6683.0
Subtracting 1434 from 1828 leaves us with 394.
Take the next digit (6) from the dividend and append it to 394, then repeat: 3946 / 478

On to step 8:
478 can be fit into 3946 8 times, resulting in a remainder of 122.
The number 8 becomes the next digit in our result. 
Result so far: 66838.0
Deduct 3824 from 3946 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Advancing to step 9:
If we divide 1220 by 478, we get 2 and a remainder of 264.
Write down 2 as next digit of the result. 
Result so far: 66838.2
Deduct 956 from 1220 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Let's proceed to step 10:
478 goes into 2640 5 times with a remainder of 250.
Write down 5 as next digit of the result. 
Result so far: 66838.25
If we take 2390 away from 2640, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Step 11:
When dividing 2500 by 478, we get 5 with a remainder of 110.
Put 5 as the next digit of the answer. 
Result so far: 66838.255
If we subtract 2390 from 2500, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

The final result is 66838.255 with a remainder of 0.011.