Let's divide 67012438 by 940
The aim is to understand the frequency of 940 in 67012438.

Advancing to step 1:
When dividing 6 by 940, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 940

Going ahead to step 2:
940 can be fit into 67 0 times, resulting in a remainder of 67.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Include the next digit (0) from the dividend after 67, then repeat: 670 / 940

Moving on to step 3:
670 divided by 940 is 0 with a remainder of 670.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 670, we end up with 670.
Append the next digit (1) from the dividend to 670 and continue with: 6701 / 940

Step 4:
The number 940 fits into 6701 7 times, leaving a remainder of 121.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 6580 away from 6701, we end up with 121.
Bring next digit (2) of the dividend behind the 121 and repeat the process: 1212 / 940

Moving on to step 5:
If we divide 1212 by 940, we get 1 and a remainder of 272.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
The remainder is 272 after subtracting 940 from 1212.
Take the next digit (4) from the dividend and append it to 272, then repeat: 2724 / 940

Going ahead to step 6:
940 goes into 2724 2 times with a remainder of 844.
Use 2 as the next digit of our solution. 
Result so far: 712.0
If we subtract 1880 from 2724, we get 844.
Fetch the next digit (3) from the dividend, attach it to 844 and continue: 8443 / 940

Step 7:
If we divide 8443 by 940, we get 8 and a remainder of 923.
Write down 8 as next digit of the result. 
Result so far: 7128.0
If we take 7520 away from 8443, we end up with 923.
Append the next digit (8) from the dividend to 923 and continue with: 9238 / 940

Let's proceed to step 8:
If we divide 9238 by 940, we get 9 and a remainder of 778.
Write down 9 as next digit of the result. 
Result so far: 71289.0
If we subtract 8460 from 9238, we get 778.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7780, and continue the process.

Let's proceed to step 9:
7780 divided by 940 is 8 with a remainder of 260.
Put 8 as the next digit of the answer. 
Result so far: 71289.8
The remainder is 260 after subtracting 7520 from 7780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 10:
When dividing 2600 by 940, we get 2 with a remainder of 720.
Write down 2 as next digit of the result. 
Result so far: 71289.82
Subtracting 1880 from 2600 leaves us with 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Advancing to step 11:
7200 divided by 940 is 7 with a remainder of 620.
Put 7 as the next digit of the answer. 
Result so far: 71289.827
Deduct 6580 from 7200 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 12:
6200 divided by 940 is 6 with a remainder of 560.
The number 6 becomes the next digit in our result. 
Result so far: 71289.8276
Deduct 5640 from 6200 and we're left with 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

On to step 13:
If we divide 5600 by 940, we get 5 and a remainder of 900.
Put 5 as the next digit of the answer. 
Result so far: 71289.82765
Subtracting 4700 from 5600 leaves us with 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

Let's proceed to step 14:
9000 divided by 940 is 9 with a remainder of 540.
The next digit of our result is 9. 
Result so far: 71289.827659
If we take 8460 away from 9000, we end up with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Going ahead to step 15:
When dividing 5400 by 940, we get 5 with a remainder of 700.
The number 5 becomes the next digit in our result. 
Result so far: 71289.8276595
Subtract 4700 from 5400 to get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Moving on to step 16:
The number 940 fits into 7000 7 times, leaving a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 71289.82765957
If we subtract 6580 from 7000, we get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

In conclusion, the division gives 71289.82765957 with a balance of 4.2e-07.