We're dividing 89672721 by 318 
The aim is to understand the frequency of 318 in 89672721.

Moving on to step 1:
318 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 318

Advancing to step 2:
89 divided by 318 is 0 with a remainder of 89.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 89, we get 89.
Take the next digit (6) from the dividend and append it to 89, then repeat: 896 / 318

On to step 3:
If we divide 896 by 318, we get 2 and a remainder of 260.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 260 after subtracting 636 from 896.
Fetch the next digit (7) from the dividend, attach it to 260 and continue: 2607 / 318

On to step 4:
318 goes into 2607 8 times with a remainder of 63.
Put 8 as the next digit of the answer. 
Result so far: 28.0
If we subtract 2544 from 2607, we get 63.
Take the next digit (2) from the dividend and append it to 63, then repeat: 632 / 318

Advancing to step 5:
632 divided by 318 is 1 with a remainder of 314.
Use 1 as the next digit of our solution. 
Result so far: 281.0
If we subtract 318 from 632, we get 314.
Grab the next digit (7) from the dividend, add it to 314, then carry on: 3147 / 318

Let's proceed to step 6:
When dividing 3147 by 318, we get 9 with a remainder of 285.
The next digit of our result is 9. 
Result so far: 2819.0
Subtracting 2862 from 3147 leaves us with 285.
Grab the next digit (2) from the dividend, add it to 285, then carry on: 2852 / 318

On to step 7:
When dividing 2852 by 318, we get 8 with a remainder of 308.
Write down 8 as next digit of the result. 
Result so far: 28198.0
If we take 2544 away from 2852, we end up with 308.
Include the next digit (1) from the dividend after 308, then repeat: 3081 / 318

Going ahead to step 8:
318 goes into 3081 9 times with a remainder of 219.
Record the quotient 9 as the next digit in the result. 
Result so far: 281989.0
Deduct 2862 from 3081 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

On to step 9:
2190 divided by 318 is 6 with a remainder of 282.
Write down 6 as next digit of the result. 
Result so far: 281989.6
Subtract 1908 from 2190 to get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Step 10:
318 goes into 2820 8 times with a remainder of 276.
The next digit of our result is 8. 
Result so far: 281989.68
Subtract 2544 from 2820 to get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Step 11:
318 can be fit into 2760 8 times, resulting in a remainder of 216.
Record the quotient 8 as the next digit in the result. 
Result so far: 281989.688
Deduct 2544 from 2760 and we're left with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

In conclusion, the division gives 281989.688 with a balance of 0.0216.