We're dividing 72371797 by 138 
The aim is to understand the frequency of 138 in 72371797.

Advancing to step 1:
When dividing 7 by 138, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 138

Advancing to step 2:
If we divide 72 by 138, we get 0 and a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 72 leaves us with 72.
Bring next digit (3) of the dividend behind the 72 and repeat the process: 723 / 138

Advancing to step 3:
138 can be fit into 723 5 times, resulting in a remainder of 33.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 690 from 723 leaves us with 33.
Append the next digit (7) from the dividend to 33 and continue with: 337 / 138

On to step 4:
If we divide 337 by 138, we get 2 and a remainder of 61.
The next digit of our result is 2. 
Result so far: 52.0
If we subtract 276 from 337, we get 61.
Append the next digit (1) from the dividend to 61 and continue with: 611 / 138

Advancing to step 5:
When dividing 611 by 138, we get 4 with a remainder of 59.
The number 4 becomes the next digit in our result. 
Result so far: 524.0
The remainder is 59 after subtracting 552 from 611.
Fetch the next digit (7) from the dividend, attach it to 59 and continue: 597 / 138

On to step 6:
The number 138 fits into 597 4 times, leaving a remainder of 45.
The number 4 becomes the next digit in our result. 
Result so far: 5244.0
If we take 552 away from 597, we end up with 45.
Grab the next digit (9) from the dividend, add it to 45, then carry on: 459 / 138

On to step 7:
138 goes into 459 3 times with a remainder of 45.
The next digit of our result is 3. 
Result so far: 52443.0
If we subtract 414 from 459, we get 45.
Append the next digit (7) from the dividend to 45 and continue with: 457 / 138

Step 8:
138 can be fit into 457 3 times, resulting in a remainder of 43.
Write down 3 as next digit of the result. 
Result so far: 524433.0
Subtracting 414 from 457 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 9:
138 can be fit into 430 3 times, resulting in a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 524433.3
If we subtract 414 from 430, 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 10:
160 divided by 138 is 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 524433.31
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 11:
The number 138 fits into 220 1 times, leaving a remainder of 82.
The next digit of our result is 1. 
Result so far: 524433.311
If we take 138 away from 220, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

In conclusion, the division gives 524433.311 with a balance of 0.0082.