We look at the division of 73170960 by 726 
The aim is to understand the frequency of 726 in 73170960.

On to step 1:
When dividing 7 by 726, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 726

On to step 2:
If we divide 73 by 726, we get 0 and a remainder of 73.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 73 and we're left with 73.
Bring next digit (1) of the dividend behind the 73 and repeat the process: 731 / 726

Let's proceed to step 3:
731 divided by 726 is 1 with a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 726 from 731 and we're left with 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 726

Going ahead to step 4:
The number 726 fits into 57 0 times, leaving a remainder of 57.
Put 0 as the next digit of the answer. 
Result so far: 10.0
The remainder is 57 after subtracting 0 from 57.
Grab the next digit (0) from the dividend, add it to 57, then carry on: 570 / 726

On to step 5:
When dividing 570 by 726, we get 0 with a remainder of 570.
Use 0 as the next digit of our solution. 
Result so far: 100.0
Subtracting 0 from 570 leaves us with 570.
Take the next digit (9) from the dividend and append it to 570, then repeat: 5709 / 726

Moving on to step 6:
726 goes into 5709 7 times with a remainder of 627.
Write down 7 as next digit of the result. 
Result so far: 1007.0
The remainder is 627 after subtracting 5082 from 5709.
Include the next digit (6) from the dividend after 627, then repeat: 6276 / 726

Let's proceed to step 7:
726 can be fit into 6276 8 times, resulting in a remainder of 468.
The number 8 becomes the next digit in our result. 
Result so far: 10078.0
If we take 5808 away from 6276, we end up with 468.
Fetch the next digit (0) from the dividend, attach it to 468 and continue: 4680 / 726

Let's proceed to step 8:
4680 divided by 726 is 6 with a remainder of 324.
The next digit of our result is 6. 
Result so far: 100786.0
Subtracting 4356 from 4680 leaves us with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Let's proceed to step 9:
The number 726 fits into 3240 4 times, leaving a remainder of 336.
Put 4 as the next digit of the answer. 
Result so far: 100786.4
Subtract 2904 from 3240 to get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 10:
If we divide 3360 by 726, we get 4 and a remainder of 456.
Put 4 as the next digit of the answer. 
Result so far: 100786.44
Subtracting 2904 from 3360 leaves us with 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

The final result is 100786.44 with a remainder of 0.456.