We look at the division of 31961066 by 723 
The aim is to understand the frequency of 723 in 31961066.

Advancing to step 1:
723 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 723

On to step 2:
The number 723 fits into 31 0 times, leaving a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 723

Advancing to step 3:
If we divide 319 by 723, we get 0 and a remainder of 319.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 319, we end up with 319.
Include the next digit (6) from the dividend after 319, then repeat: 3196 / 723

On to step 4:
If we divide 3196 by 723, we get 4 and a remainder of 304.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 2892 from 3196 to get 304.
Append the next digit (1) from the dividend to 304 and continue with: 3041 / 723

Advancing to step 5:
The number 723 fits into 3041 4 times, leaving a remainder of 149.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
The remainder is 149 after subtracting 2892 from 3041.
Grab the next digit (0) from the dividend, add it to 149, then carry on: 1490 / 723

Let's proceed to step 6:
The number 723 fits into 1490 2 times, leaving a remainder of 44.
Write down 2 as next digit of the result. 
Result so far: 442.0
If we take 1446 away from 1490, we end up with 44.
Include the next digit (6) from the dividend after 44, then repeat: 446 / 723

Step 7:
When dividing 446 by 723, we get 0 with a remainder of 446.
Put 0 as the next digit of the answer. 
Result so far: 4420.0
If we subtract 0 from 446, we get 446.
Include the next digit (6) from the dividend after 446, then repeat: 4466 / 723

Moving on to step 8:
4466 divided by 723 is 6 with a remainder of 128.
The next digit of our result is 6. 
Result so far: 44206.0
If we take 4338 away from 4466, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 9:
When dividing 1280 by 723, we get 1 with a remainder of 557.
The next digit of our result is 1. 
Result so far: 44206.1
Subtracting 723 from 1280 leaves us with 557.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5570, and continue the process.

Moving on to step 10:
If we divide 5570 by 723, we get 7 and a remainder of 509.
Write down 7 as next digit of the result. 
Result so far: 44206.17
Deduct 5061 from 5570 and we're left with 509.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5090, and continue the process.

Moving on to step 11:
723 can be fit into 5090 7 times, resulting in a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 44206.177
Subtract 5061 from 5090 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final outcome is 44206.177, with a leftover of 0.0029.