We're dividing 273388 by 28 
The aim is to understand the frequency of 28 in 273388.

Going ahead to step 1:
If we divide 2 by 28, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 28

Step 2:
If we divide 27 by 28, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 28

Step 3:
When dividing 273 by 28, we get 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 252 from 273 leaves us with 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 28

Step 4:
If we divide 213 by 28, we get 7 and a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 97.0
If we take 196 away from 213, we end up with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 28

Step 5:
28 goes into 178 6 times with a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 976.0
The remainder is 10 after subtracting 168 from 178.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 28

Step 6:
28 goes into 108 3 times with a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 9763.0
Subtract 84 from 108 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.

On to step 7:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 9763.8
Deduct 224 from 240 and we're left 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.

Let's proceed to step 8:
160 divided by 28 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 9763.85
Deduct 140 from 160 and we're left 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.

Moving on to step 9:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 9763.857
Subtracting 196 from 200 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.

Step 10:
If we divide 40 by 28, we get 1 and a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 9763.8571
Subtracting 28 from 40 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.

Moving on to step 11:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 9763.85714
Subtracting 112 from 120 leaves us 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.

Going ahead to step 12:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 9763.857142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 13:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 9763.8571428
If we subtract 224 from 240, we 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 14:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 9763.85714285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 9763.85714285, with a leftover of 2e-08.