400864 ÷ 28 
The aim is to understand the frequency of 28 in 400864.

On to step 1:
If we divide 4 by 28, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 28

Going ahead to step 2:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 28 from 40, we get 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 28

On to step 3:
28 goes into 120 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtract 112 from 120 to get 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 28

Going ahead to step 4:
88 divided by 28 is 3 with a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 143.0
Deduct 84 from 88 and we're left with 4.
Take the next digit (6) from the dividend and append it to 4, then repeat: 46 / 28

Let's proceed to step 5:
28 can be fit into 46 1 times, resulting in a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 1431.0
Subtracting 28 from 46 leaves us with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 28

Moving on to step 6:
28 goes into 184 6 times with a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 14316.0
If we take 168 away from 184, we end up 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.

Advancing to step 7:
28 goes into 160 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 14316.5
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.

On to step 8:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 14316.57
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
When dividing 40 by 28, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 14316.571
Subtract 28 from 40 to 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.

Advancing to step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 14316.5714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 14316.57142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 12:
240 divided by 28 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 14316.571428
If we subtract 224 from 240, we get 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 13:
If we divide 160 by 28, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 14316.5714285
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.

Step 14:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 14316.57142857
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.

Our division results in 14316.57142857 with a remaining 4e-09.