44289786 ÷ 138 
The aim is to understand the frequency of 138 in 44289786.

Step 1:
4 divided by 138 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 138

Moving on to step 2:
44 divided by 138 is 0 with a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Grab the next digit (2) from the dividend, add it to 44, then carry on: 442 / 138

Going ahead to step 3:
138 goes into 442 3 times with a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 414 from 442, we get 28.
Include the next digit (8) from the dividend after 28, then repeat: 288 / 138

Going ahead to step 4:
138 goes into 288 2 times with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
If we take 276 away from 288, we end up with 12.
Fetch the next digit (9) from the dividend, attach it to 12 and continue: 129 / 138

Moving on to step 5:
138 goes into 129 0 times with a remainder of 129.
The next digit of our result is 0. 
Result so far: 320.0
If we take 0 away from 129, we end up with 129.
Take the next digit (7) from the dividend and append it to 129, then repeat: 1297 / 138

Let's proceed to step 6:
The number 138 fits into 1297 9 times, leaving a remainder of 55.
The next digit of our result is 9. 
Result so far: 3209.0
Subtract 1242 from 1297 to get 55.
Append the next digit (8) from the dividend to 55 and continue with: 558 / 138

On to step 7:
558 divided by 138 is 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 32094.0
Subtracting 552 from 558 leaves us with 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 138

Going ahead to step 8:
138 can be fit into 66 0 times, resulting in a remainder of 66.
Write down 0 as next digit of the result. 
Result so far: 320940.0
The remainder is 66 after subtracting 0 from 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 9:
If we divide 660 by 138, we get 4 and a remainder of 108.
Record the quotient 4 as the next digit in the result. 
Result so far: 320940.4
Deduct 552 from 660 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Advancing to step 10:
1080 divided by 138 is 7 with a remainder of 114.
The number 7 becomes the next digit in our result. 
Result so far: 320940.47
If we take 966 away from 1080, we end up with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Let's proceed to step 11:
138 can be fit into 1140 8 times, resulting in a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 320940.478
Subtract 1104 from 1140 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 12:
When dividing 360 by 138, we get 2 with a remainder of 84.
Use 2 as the next digit of our solution. 
Result so far: 320940.4782
Subtract 276 from 360 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 13:
If we divide 840 by 138, we get 6 and a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 320940.47826
If we take 828 away from 840, 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.

Advancing to step 14:
138 can be fit into 120 0 times, resulting in a remainder of 120.
Record the quotient 0 as the next digit in the result. 
Result so far: 320940.47826
If we subtract 0 from 120, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 15:
The number 138 fits into 1200 8 times, leaving a remainder of 96.
The number 8 becomes the next digit in our result. 
Result so far: 320940.4782608
Subtracting 1104 from 1200 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 16:
If we divide 960 by 138, we get 6 and a remainder of 132.
The next digit of our result is 6. 
Result so far: 320940.47826086
Deduct 828 from 960 and we're left with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

In conclusion, the division gives 320940.47826086 with a balance of 1.32e-07.