We look at the division of 31529271 by 326 
The aim is to understand the frequency of 326 in 31529271.

On to step 1:
The number 326 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 326

Let's proceed to step 2:
The number 326 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (5) from the dividend, add it to 31, then carry on: 315 / 326

Let's proceed to step 3:
If we divide 315 by 326, we get 0 and a remainder of 315.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 315 leaves us with 315.
Include the next digit (2) from the dividend after 315, then repeat: 3152 / 326

Moving on to step 4:
The number 326 fits into 3152 9 times, leaving a remainder of 218.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Deduct 2934 from 3152 and we're left with 218.
Take the next digit (9) from the dividend and append it to 218, then repeat: 2189 / 326

Advancing to step 5:
The number 326 fits into 2189 6 times, leaving a remainder of 233.
Use 6 as the next digit of our solution. 
Result so far: 96.0
Deduct 1956 from 2189 and we're left with 233.
Take the next digit (2) from the dividend and append it to 233, then repeat: 2332 / 326

Let's proceed to step 6:
If we divide 2332 by 326, we get 7 and a remainder of 50.
Use 7 as the next digit of our solution. 
Result so far: 967.0
Deduct 2282 from 2332 and we're left with 50.
Include the next digit (7) from the dividend after 50, then repeat: 507 / 326

Let's proceed to step 7:
507 divided by 326 is 1 with a remainder of 181.
Put 1 as the next digit of the answer. 
Result so far: 9671.0
Subtracting 326 from 507 leaves us with 181.
Grab the next digit (1) from the dividend, add it to 181, then carry on: 1811 / 326

Moving on to step 8:
326 goes into 1811 5 times with a remainder of 181.
Use 5 as the next digit of our solution. 
Result so far: 96715.0
The remainder is 181 after subtracting 1630 from 1811.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Moving on to step 9:
If we divide 1810 by 326, we get 5 and a remainder of 180.
The number 5 becomes the next digit in our result. 
Result so far: 96715.5
Subtract 1630 from 1810 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 10:
If we divide 1800 by 326, we get 5 and a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 96715.55
If we take 1630 away from 1800, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final outcome is 96715.55, with a leftover of 0.17.