We look at the division of 139167 by 88 
The aim is to understand the frequency of 88 in 139167.

Let's proceed to step 1:
1 divided by 88 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 88

Advancing to step 2:
88 can be fit into 13 0 times, resulting in a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 88

Let's proceed to step 3:
The number 88 fits into 139 1 times, leaving a remainder of 51.
The next digit of our result is 1. 
Result so far: 1.0
If we take 88 away from 139, we end up with 51.
Fetch the next digit (1) from the dividend, attach it to 51 and continue: 511 / 88

Going ahead to step 4:
If we divide 511 by 88, we get 5 and a remainder of 71.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Deduct 440 from 511 and we're left with 71.
Grab the next digit (6) from the dividend, add it to 71, then carry on: 716 / 88

On to step 5:
88 can be fit into 716 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 158.0
Deduct 704 from 716 and we're left with 12.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 88

Step 6:
88 can be fit into 127 1 times, resulting in a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1581.0
The remainder is 39 after subtracting 88 from 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
390 divided by 88 is 4 with a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 1581.4
Deduct 352 from 390 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
If we divide 380 by 88, we get 4 and a remainder of 28.
The next digit of our result is 4. 
Result so far: 1581.44
If we subtract 352 from 380, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 1581.44 and a remainder of 0.028.