400854 ÷ 28 
The aim is to understand the frequency of 28 in 400854.

Let's proceed to step 1:
If we divide 4 by 28, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 28

Moving on to step 2:
The number 28 fits into 40 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 28 from 40 to get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 28

Moving on to step 3:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtracting 112 from 120 leaves us with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 28

Going ahead to step 4:
If we divide 88 by 28, we get 3 and a remainder of 4.
The next digit of our result is 3. 
Result so far: 143.0
Deduct 84 from 88 and we're left with 4.
Grab the next digit (5) from the dividend, add it to 4, then carry on: 45 / 28

On to step 5:
If we divide 45 by 28, we get 1 and a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 1431.0
Deduct 28 from 45 and we're left with 17.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 28

Let's proceed to step 6:
The number 28 fits into 174 6 times, leaving a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 14316.0
If we subtract 168 from 174, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
28 goes into 60 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 14316.2
Deduct 56 from 60 and we're left 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.

Going ahead to step 8:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 14316.21
If we take 28 away from 40, we end up 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.

On to step 9:
120 divided by 28 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 14316.214
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
80 divided by 28 is 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 14316.2142
Deduct 56 from 80 and we're left 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.

Advancing to step 11:
28 goes into 240 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 14316.21428
Subtract 224 from 240 to 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.

Let's proceed to step 12:
28 goes into 160 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 14316.214285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 14316.2142857
If we take 196 away from 200, we end up 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.

Let's proceed to step 14:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 14316.21428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 14316.21428571, with a leftover of 1.2e-08.