We're dividing 27019437 by 726 
The aim is to understand the frequency of 726 in 27019437.

Step 1:
2 divided by 726 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 726

Advancing to step 2:
The number 726 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 726

Going ahead to step 3:
726 can be fit into 270 0 times, resulting in a remainder of 270.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 270 after subtracting 0 from 270.
Fetch the next digit (1) from the dividend, attach it to 270 and continue: 2701 / 726

Moving on to step 4:
When dividing 2701 by 726, we get 3 with a remainder of 523.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 2178 from 2701 leaves us with 523.
Grab the next digit (9) from the dividend, add it to 523, then carry on: 5239 / 726

Advancing to step 5:
The number 726 fits into 5239 7 times, leaving a remainder of 157.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtract 5082 from 5239 to get 157.
Bring next digit (4) of the dividend behind the 157 and repeat the process: 1574 / 726

Going ahead to step 6:
The number 726 fits into 1574 2 times, leaving a remainder of 122.
Write down 2 as next digit of the result. 
Result so far: 372.0
If we take 1452 away from 1574, we end up with 122.
Append the next digit (3) from the dividend to 122 and continue with: 1223 / 726

Advancing to step 7:
726 goes into 1223 1 times with a remainder of 497.
Use 1 as the next digit of our solution. 
Result so far: 3721.0
If we subtract 726 from 1223, we get 497.
Bring next digit (7) of the dividend behind the 497 and repeat the process: 4977 / 726

Step 8:
726 goes into 4977 6 times with a remainder of 621.
Record the quotient 6 as the next digit in the result. 
Result so far: 37216.0
If we subtract 4356 from 4977, we get 621.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6210, and continue the process.

Let's proceed to step 9:
If we divide 6210 by 726, we get 8 and a remainder of 402.
Put 8 as the next digit of the answer. 
Result so far: 37216.8
The remainder is 402 after subtracting 5808 from 6210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4020, and continue the process.

Going ahead to step 10:
4020 divided by 726 is 5 with a remainder of 390.
The next digit of our result is 5. 
Result so far: 37216.85
Subtract 3630 from 4020 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 11:
726 goes into 3900 5 times with a remainder of 270.
The next digit of our result is 5. 
Result so far: 37216.855
Subtract 3630 from 3900 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

After the division, we end up with 37216.855 and a remainder of 0.027.