We're dividing 61673 by 28 
The aim is to understand the frequency of 28 in 61673.

Advancing to step 1:
The number 28 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 28

Going ahead to step 2:
28 can be fit into 61 2 times, resulting in a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 56 from 61 and we're left with 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 28

Step 3:
When dividing 56 by 28, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 22.0
The remainder is 0 after subtracting 56 from 56.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 28

Going ahead to step 4:
When dividing 7 by 28, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 220.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 28

Going ahead to step 5:
When dividing 73 by 28, we get 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 2202.0
If we subtract 56 from 73, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 6:
When dividing 170 by 28, we get 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 2202.6
If we subtract 168 from 170, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
If we divide 20 by 28, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 2202.6
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 2202.607
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
If we divide 40 by 28, we get 1 and a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 2202.6071
If we take 28 away from 40, 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.

On to step 10:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 2202.60714
If we take 112 away from 120, we end up 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.

Moving on to step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 2202.607142
If we take 56 away from 80, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 12:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 2202.6071428
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 13:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2202.60714285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 2202.60714285 and a remainder of 2e-08.