92138981 divided by 676 
The aim is to understand the frequency of 676 in 92138981.

Advancing to step 1:
The number 676 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 676

Let's proceed to step 2:
92 divided by 676 is 0 with a remainder of 92.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 92, we get 92.
Append the next digit (1) from the dividend to 92 and continue with: 921 / 676

Step 3:
When dividing 921 by 676, we get 1 with a remainder of 245.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 676 from 921 leaves us with 245.
Grab the next digit (3) from the dividend, add it to 245, then carry on: 2453 / 676

Advancing to step 4:
The number 676 fits into 2453 3 times, leaving a remainder of 425.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we subtract 2028 from 2453, we get 425.
Bring next digit (8) of the dividend behind the 425 and repeat the process: 4258 / 676

Going ahead to step 5:
4258 divided by 676 is 6 with a remainder of 202.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
Deduct 4056 from 4258 and we're left with 202.
Append the next digit (9) from the dividend to 202 and continue with: 2029 / 676

Moving on to step 6:
If we divide 2029 by 676, we get 3 and a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 1363.0
Subtract 2028 from 2029 to get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 676

Advancing to step 7:
18 divided by 676 is 0 with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 13630.0
Subtracting 0 from 18 leaves us with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 676

Moving on to step 8:
181 divided by 676 is 0 with a remainder of 181.
Put 0 as the next digit of the answer. 
Result so far: 136300.0
Subtracting 0 from 181 leaves us with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Let's proceed to step 9:
1810 divided by 676 is 2 with a remainder of 458.
Put 2 as the next digit of the answer. 
Result so far: 136300.2
The remainder is 458 after subtracting 1352 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

On to step 10:
When dividing 4580 by 676, we get 6 with a remainder of 524.
Put 6 as the next digit of the answer. 
Result so far: 136300.26
If we subtract 4056 from 4580, we get 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

On to step 11:
The number 676 fits into 5240 7 times, leaving a remainder of 508.
Use 7 as the next digit of our solution. 
Result so far: 136300.267
Subtracting 4732 from 5240 leaves us with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Advancing to step 12:
676 can be fit into 5080 7 times, resulting in a remainder of 348.
Record the quotient 7 as the next digit in the result. 
Result so far: 136300.2677
The remainder is 348 after subtracting 4732 from 5080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

The final result is 136300.2677 with a remainder of 0.00348.