71026 ÷ 28 
The aim is to understand the frequency of 28 in 71026.

Moving on to step 1:
If we divide 7 by 28, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 28

Moving on to step 2:
If we divide 71 by 28, we get 2 and a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 56 away from 71, we end up with 15.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 28

Advancing to step 3:
The number 28 fits into 150 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 25.0
If we subtract 140 from 150, we get 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 28

Step 4:
102 divided by 28 is 3 with a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 253.0
Subtract 84 from 102 to get 18.
Take the next digit (6) from the dividend and append it to 18, then repeat: 186 / 28

On to step 5:
28 goes into 186 6 times with a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 2536.0
Subtract 168 from 186 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 6:
The number 28 fits into 180 6 times, leaving a remainder of 12.
The next digit of our result is 6. 
Result so far: 2536.6
Deduct 168 from 180 and we're left 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.

Let's proceed to step 7:
28 goes into 120 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 2536.64
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2536.642
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
When dividing 240 by 28, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 2536.6428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
When dividing 160 by 28, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2536.64285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
If we divide 200 by 28, we get 7 and a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2536.642857
Subtracting 196 from 200 leaves us 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 12:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 2536.6428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 13:
28 goes into 120 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2536.64285714
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 2536.64285714 with a balance of 8e-09.