We're dividing 96972281 by 44 
The aim is to understand the frequency of 44 in 96972281.

Going ahead to step 1:
If we divide 9 by 44, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 44

Step 2:
44 can be fit into 96 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 88 from 96 and we're left with 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 44

Step 3:
44 goes into 89 2 times with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
If we subtract 88 from 89, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 44

Advancing to step 4:
The number 44 fits into 17 0 times, leaving a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 220.0
If we take 0 away from 17, we end up with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 44

Let's proceed to step 5:
44 goes into 172 3 times with a remainder of 40.
Record the quotient 3 as the next digit in the result. 
Result so far: 2203.0
If we take 132 away from 172, we end up with 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 44

Advancing to step 6:
402 divided by 44 is 9 with a remainder of 6.
The next digit of our result is 9. 
Result so far: 22039.0
If we subtract 396 from 402, we get 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 44

Step 7:
44 can be fit into 68 1 times, resulting in a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 220391.0
Subtracting 44 from 68 leaves us with 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 44

Advancing to step 8:
When dividing 241 by 44, we get 5 with a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 2203915.0
If we take 220 away from 241, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 9:
44 goes into 210 4 times with a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 2203915.4
Subtracting 176 from 210 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
44 goes into 340 7 times with a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 2203915.47
Deduct 308 from 340 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 11:
320 divided by 44 is 7 with a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 2203915.477
If we subtract 308 from 320, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 2203915.477, and the remainder is 0.0012.