Let's divide 20617 by 28
The aim is to understand the frequency of 28 in 20617.

Step 1:
When dividing 2 by 28, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 28

Let's proceed to step 2:
20 divided by 28 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 28

Moving on to step 3:
The number 28 fits into 206 7 times, leaving a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 196 from 206 leaves us with 10.
Bring next digit (1) of the dividend behind the 10 and repeat the process: 101 / 28

Let's proceed to step 4:
28 goes into 101 3 times with a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 73.0
Deduct 84 from 101 and we're left with 17.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 28

Moving on to step 5:
28 goes into 177 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 736.0
The remainder is 9 after subtracting 168 from 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 6:
When dividing 90 by 28, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 736.3
Subtract 84 from 90 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
When dividing 60 by 28, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 736.32
Subtracting 56 from 60 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 736.321
Subtract 28 from 40 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 9:
When dividing 120 by 28, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 736.3214
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
When dividing 80 by 28, we get 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 736.32142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 736.321428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 736.3214285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
28 goes into 200 7 times with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 736.32142857
If we take 196 away from 200, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 736.32142857 with a balance of 4e-09.