16976 ÷ 38 
The aim is to understand the frequency of 38 in 16976.

Step 1:
38 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 38

Let's proceed to step 2:
16 divided by 38 is 0 with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Fetch the next digit (9) from the dividend, attach it to 16 and continue: 169 / 38

Step 3:
38 goes into 169 4 times with a remainder of 17.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 152 from 169, we get 17.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 38

Advancing to step 4:
If we divide 177 by 38, we get 4 and a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Subtract 152 from 177 to get 25.
Fetch the next digit (6) from the dividend, attach it to 25 and continue: 256 / 38

Going ahead to step 5:
38 can be fit into 256 6 times, resulting in a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 446.0
Subtracting 228 from 256 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 6:
38 can be fit into 280 7 times, resulting in a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 446.7
Deduct 266 from 280 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
If we divide 140 by 38, we get 3 and a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 446.73
Subtracting 114 from 140 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
When dividing 260 by 38, we get 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 446.736
If we subtract 228 from 260, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 9:
If we divide 320 by 38, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 446.7368
If we take 304 away from 320, we end up with 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 10:
38 can be fit into 160 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 446.73684
Deduct 152 from 160 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
The number 38 fits into 80 2 times, leaving a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 446.736842
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
40 divided by 38 is 1 with a remainder of 2.
The next digit of our result is 1. 
Result so far: 446.7368421
If we take 38 away from 40, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
The number 38 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 446.7368421
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 446.7368421 with a balance of 2e-08.