We look at the division of 17623 by 44 
The aim is to understand the frequency of 44 in 17623.

Going ahead to step 1:
The number 44 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 44

Going ahead to step 2:
If we divide 17 by 44, we get 0 and a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 44

Moving on to step 3:
If we divide 176 by 44, we get 4 and a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 176 from 176, we get 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 44

Let's proceed to step 4:
2 divided by 44 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 44

Going ahead to step 5:
The number 44 fits into 23 0 times, leaving a remainder of 23.
The next digit of our result is 0. 
Result so far: 400.0
The remainder is 23 after subtracting 0 from 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 6:
The number 44 fits into 230 5 times, leaving a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 400.5
If we take 220 away from 230, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
44 can be fit into 100 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 400.52
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 8:
120 divided by 44 is 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 400.522
If we take 88 away from 120, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 400.522 and a remainder of 0.0032.