138544 ÷ 26 
The aim is to understand the frequency of 26 in 138544.

Moving on to step 1:
26 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 26

Going ahead to step 2:
When dividing 13 by 26, we get 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 26

Advancing to step 3:
26 can be fit into 138 5 times, resulting in a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 130 from 138, we get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 26

Step 4:
When dividing 85 by 26, we get 3 with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 53.0
The remainder is 7 after subtracting 78 from 85.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 26

Let's proceed to step 5:
When dividing 74 by 26, we get 2 with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 532.0
Subtract 52 from 74 to get 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 26

On to step 6:
224 divided by 26 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 5328.0
The remainder is 16 after subtracting 208 from 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
160 divided by 26 is 6 with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 5328.6
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
When dividing 40 by 26, we get 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 5328.61
Subtract 26 from 40 to get 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 9:
26 goes into 140 5 times with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 5328.615
Subtracting 130 from 140 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
If we divide 100 by 26, we get 3 and a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 5328.6153
Subtract 78 from 100 to 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.

On to step 11:
The number 26 fits into 220 8 times, leaving a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 5328.61538
If we take 208 away from 220, we end up with 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 12:
26 can be fit into 120 4 times, resulting in a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 5328.615384
The remainder is 16 after subtracting 104 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 13:
If we divide 160 by 26, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 5328.6153846
If we take 156 away from 160, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
When dividing 40 by 26, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 5328.61538461
If we subtract 26 from 40, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 5328.61538461 with a balance of 1.4e-08.