26761717 ÷ 478 
The aim is to understand the frequency of 478 in 26761717.

On to step 1:
478 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 478

Let's proceed to step 2:
The number 478 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 478

Step 3:
478 goes into 267 0 times with a remainder of 267.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 267 and we're left with 267.
Take the next digit (6) from the dividend and append it to 267, then repeat: 2676 / 478

Let's proceed to step 4:
478 can be fit into 2676 5 times, resulting in a remainder of 286.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 2390 from 2676, we get 286.
Include the next digit (1) from the dividend after 286, then repeat: 2861 / 478

Let's proceed to step 5:
When dividing 2861 by 478, we get 5 with a remainder of 471.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
If we take 2390 away from 2861, we end up with 471.
Include the next digit (7) from the dividend after 471, then repeat: 4717 / 478

Going ahead to step 6:
If we divide 4717 by 478, we get 9 and a remainder of 415.
Use 9 as the next digit of our solution. 
Result so far: 559.0
Deduct 4302 from 4717 and we're left with 415.
Grab the next digit (1) from the dividend, add it to 415, then carry on: 4151 / 478

Going ahead to step 7:
When dividing 4151 by 478, we get 8 with a remainder of 327.
Record the quotient 8 as the next digit in the result. 
Result so far: 5598.0
Deduct 3824 from 4151 and we're left with 327.
Append the next digit (7) from the dividend to 327 and continue with: 3277 / 478

Step 8:
If we divide 3277 by 478, we get 6 and a remainder of 409.
Put 6 as the next digit of the answer. 
Result so far: 55986.0
Subtract 2868 from 3277 to get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Step 9:
4090 divided by 478 is 8 with a remainder of 266.
The next digit of our result is 8. 
Result so far: 55986.8
The remainder is 266 after subtracting 3824 from 4090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Moving on to step 10:
2660 divided by 478 is 5 with a remainder of 270.
The number 5 becomes the next digit in our result. 
Result so far: 55986.85
If we take 2390 away from 2660, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Step 11:
The number 478 fits into 2700 5 times, leaving a remainder of 310.
Use 5 as the next digit of our solution. 
Result so far: 55986.855
Subtract 2390 from 2700 to get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

In conclusion, the division gives 55986.855 with a balance of 0.031.