We look at the division of 86601 by 39 
The aim is to understand the frequency of 39 in 86601.

Step 1:
39 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 39

On to step 2:
When dividing 86 by 39, we get 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 78 away from 86, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 39

Advancing to step 3:
39 can be fit into 86 2 times, resulting in a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 78 from 86 and we're left with 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 39

Moving on to step 4:
39 goes into 80 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 222.0
The remainder is 2 after subtracting 78 from 80.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 39

Going ahead to step 5:
The number 39 fits into 21 0 times, leaving a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 2220.0
If we subtract 0 from 21, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 6:
The number 39 fits into 210 5 times, leaving a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 2220.5
The remainder is 15 after subtracting 195 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
If we divide 150 by 39, we get 3 and a remainder of 33.
The number 3 becomes the next digit in our result. 
Result so far: 2220.53
Deduct 117 from 150 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 8:
39 can be fit into 330 8 times, resulting in a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 2220.538
Subtracting 312 from 330 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 9:
When dividing 180 by 39, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 2220.5384
If we take 156 away from 180, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
39 goes into 240 6 times with a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 2220.53846
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 11:
When dividing 60 by 39, we get 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 2220.538461
Subtract 39 from 60 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 12:
39 goes into 210 5 times with a remainder of 15.
The next digit of our result is 5. 
Result so far: 2220.5384615
Subtract 195 from 210 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 13:
When dividing 150 by 39, we get 3 with a remainder of 33.
The next digit of our result is 3. 
Result so far: 2220.53846153
Deduct 117 from 150 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

After the division, we end up with 2220.53846153 and a remainder of 3.3e-08.