We're dividing 47981974 by 438 
The aim is to understand the frequency of 438 in 47981974.

Step 1:
4 divided by 438 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 438

On to step 2:
When dividing 47 by 438, we get 0 with a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 47 after subtracting 0 from 47.
Grab the next digit (9) from the dividend, add it to 47, then carry on: 479 / 438

Moving on to step 3:
438 goes into 479 1 times with a remainder of 41.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 438 from 479 to get 41.
Include the next digit (8) from the dividend after 41, then repeat: 418 / 438

Moving on to step 4:
438 goes into 418 0 times with a remainder of 418.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 418, we get 418.
Include the next digit (1) from the dividend after 418, then repeat: 4181 / 438

Moving on to step 5:
If we divide 4181 by 438, we get 9 and a remainder of 239.
Use 9 as the next digit of our solution. 
Result so far: 109.0
Subtract 3942 from 4181 to get 239.
Bring next digit (9) of the dividend behind the 239 and repeat the process: 2399 / 438

Moving on to step 6:
The number 438 fits into 2399 5 times, leaving a remainder of 209.
Record the quotient 5 as the next digit in the result. 
Result so far: 1095.0
Deduct 2190 from 2399 and we're left with 209.
Fetch the next digit (7) from the dividend, attach it to 209 and continue: 2097 / 438

Step 7:
2097 divided by 438 is 4 with a remainder of 345.
The next digit of our result is 4. 
Result so far: 10954.0
If we take 1752 away from 2097, we end up with 345.
Bring next digit (4) of the dividend behind the 345 and repeat the process: 3454 / 438

Going ahead to step 8:
The number 438 fits into 3454 7 times, leaving a remainder of 388.
The number 7 becomes the next digit in our result. 
Result so far: 109547.0
Deduct 3066 from 3454 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Going ahead to step 9:
The number 438 fits into 3880 8 times, leaving a remainder of 376.
Write down 8 as next digit of the result. 
Result so far: 109547.8
Deduct 3504 from 3880 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Going ahead to step 10:
When dividing 3760 by 438, we get 8 with a remainder of 256.
The number 8 becomes the next digit in our result. 
Result so far: 109547.88
Subtract 3504 from 3760 to get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The final result is 109547.88 with a remainder of 0.256.