We look at the division of 102731 by 86 
The aim is to understand the frequency of 86 in 102731.

Moving on to step 1:
When dividing 1 by 86, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 86

Going ahead to step 2:
The number 86 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 86

Going ahead to step 3:
If we divide 102 by 86, we get 1 and a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 86 from 102 to get 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 86

Step 4:
86 can be fit into 167 1 times, resulting in a remainder of 81.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtract 86 from 167 to get 81.
Include the next digit (3) from the dividend after 81, then repeat: 813 / 86

Step 5:
813 divided by 86 is 9 with a remainder of 39.
The next digit of our result is 9. 
Result so far: 119.0
If we subtract 774 from 813, we get 39.
Fetch the next digit (1) from the dividend, attach it to 39 and continue: 391 / 86

Step 6:
391 divided by 86 is 4 with a remainder of 47.
Write down 4 as next digit of the result. 
Result so far: 1194.0
The remainder is 47 after subtracting 344 from 391.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
86 can be fit into 470 5 times, resulting in a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 1194.5
The remainder is 40 after subtracting 430 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 8:
When dividing 400 by 86, we get 4 with a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 1194.54
Subtracting 344 from 400 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 9:
If we divide 560 by 86, we get 6 and a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 1194.546
If we subtract 516 from 560, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 10:
If we divide 440 by 86, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 1194.5465
Subtract 430 from 440 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
86 goes into 100 1 times with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1194.54651
Subtract 86 from 100 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.

On to step 12:
When dividing 140 by 86, we get 1 with a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 1194.546511
Subtract 86 from 140 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The quotient of the division is 1194.546511, and the remainder is 5.4e-06.