8442996 ÷ 140 
The aim is to understand the frequency of 140 in 8442996.

Step 1:
140 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 140

Step 2:
If we divide 84 by 140, we get 0 and a remainder of 84.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 84, we get 84.
Fetch the next digit (4) from the dividend, attach it to 84 and continue: 844 / 140

On to step 3:
If we divide 844 by 140, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 840 from 844 and we're left with 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 140

On to step 4:
The number 140 fits into 42 0 times, leaving a remainder of 42.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
Deduct 0 from 42 and we're left with 42.
Take the next digit (9) from the dividend and append it to 42, then repeat: 429 / 140

Let's proceed to step 5:
140 can be fit into 429 3 times, resulting in a remainder of 9.
The next digit of our result is 3. 
Result so far: 603.0
Subtract 420 from 429 to get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 140

Moving on to step 6:
140 can be fit into 99 0 times, resulting in a remainder of 99.
Record the quotient 0 as the next digit in the result. 
Result so far: 6030.0
If we take 0 away from 99, we end up with 99.
Fetch the next digit (6) from the dividend, attach it to 99 and continue: 996 / 140

Moving on to step 7:
996 divided by 140 is 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 60307.0
Deduct 980 from 996 and we're left 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.

On to step 8:
140 can be fit into 160 1 times, resulting in a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 60307.1
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.

Let's proceed to step 9:
200 divided by 140 is 1 with a remainder of 60.
The next digit of our result is 1. 
Result so far: 60307.11
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 60307.11 with a remaining 0.06.