We're dividing 860235 by 26 
The aim is to understand the frequency of 26 in 860235.

On to step 1:
The number 26 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 26

Advancing to step 2:
The number 26 fits into 86 3 times, leaving a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 8 after subtracting 78 from 86.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 26

Step 3:
26 can be fit into 80 3 times, resulting in a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
The remainder is 2 after subtracting 78 from 80.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 26

Step 4:
26 can be fit into 22 0 times, resulting in a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 330.0
Deduct 0 from 22 and we're left with 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 26

On to step 5:
26 can be fit into 223 8 times, resulting in a remainder of 15.
The next digit of our result is 8. 
Result so far: 3308.0
If we subtract 208 from 223, we get 15.
Fetch the next digit (5) from the dividend, attach it to 15 and continue: 155 / 26

Step 6:
155 divided by 26 is 5 with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 33085.0
The remainder is 25 after subtracting 130 from 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
If we divide 250 by 26, we get 9 and a remainder of 16.
The next digit of our result is 9. 
Result so far: 33085.9
Subtract 234 from 250 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.

Going ahead to step 8:
If we divide 160 by 26, we get 6 and a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 33085.96
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
The number 26 fits into 40 1 times, leaving a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 33085.961
The remainder is 14 after subtracting 26 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
The number 26 fits into 140 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 33085.9615
Subtracting 130 from 140 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 11:
100 divided by 26 is 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 33085.96153
If we subtract 78 from 100, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 12:
If we divide 220 by 26, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 33085.961538
Subtract 208 from 220 to get 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 13:
26 can be fit into 120 4 times, resulting in a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 33085.9615384
Subtracting 104 from 120 leaves us 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.

On to step 14:
160 divided by 26 is 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 33085.96153846
Deduct 156 from 160 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.

The quotient of the division is 33085.96153846, and the remainder is 4e-09.