We look at the division of 70728 by 96 
The aim is to understand the frequency of 96 in 70728.

On to step 1:
96 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 96

Moving on to step 2:
The number 96 fits into 70 0 times, leaving a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 70 after subtracting 0 from 70.
Take the next digit (7) from the dividend and append it to 70, then repeat: 707 / 96

Moving on to step 3:
96 can be fit into 707 7 times, resulting in a remainder of 35.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 672 from 707 to get 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 96

Advancing to step 4:
96 can be fit into 352 3 times, resulting in a remainder of 64.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Subtract 288 from 352 to get 64.
Include the next digit (8) from the dividend after 64, then repeat: 648 / 96

Moving on to step 5:
648 divided by 96 is 6 with a remainder of 72.
The next digit of our result is 6. 
Result so far: 736.0
If we subtract 576 from 648, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 6:
The number 96 fits into 720 7 times, leaving a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 736.7
Subtract 672 from 720 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 7:
When dividing 480 by 96, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 736.75
If we take 480 away from 480, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 736.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 736.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 736.75 with a balance of 0.0.