140897 ÷ 86 
The aim is to understand the frequency of 86 in 140897.

Step 1:
1 divided by 86 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 86

Step 2:
When dividing 14 by 86, we get 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 86

Advancing to step 3:
If we divide 140 by 86, we get 1 and a remainder of 54.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 86 from 140, we get 54.
Fetch the next digit (8) from the dividend, attach it to 54 and continue: 548 / 86

Step 4:
86 can be fit into 548 6 times, resulting in a remainder of 32.
The next digit of our result is 6. 
Result so far: 16.0
If we take 516 away from 548, we end up with 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 86

Advancing to step 5:
329 divided by 86 is 3 with a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 163.0
The remainder is 71 after subtracting 258 from 329.
Include the next digit (7) from the dividend after 71, then repeat: 717 / 86

Let's proceed to step 6:
When dividing 717 by 86, we get 8 with a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 1638.0
Deduct 688 from 717 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
86 can be fit into 290 3 times, resulting in a remainder of 32.
The next digit of our result is 3. 
Result so far: 1638.3
Subtracting 258 from 290 leaves us 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.

Let's proceed to step 8:
86 goes into 320 3 times with a remainder of 62.
Put 3 as the next digit of the answer. 
Result so far: 1638.33
Subtracting 258 from 320 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Our division results in 1638.33 with a remaining 0.062.