We're dividing 140704 by 26 
The aim is to understand the frequency of 26 in 140704.

Going ahead to step 1:
26 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 26

Step 2:
If we divide 14 by 26, we get 0 and a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 26

Step 3:
26 goes into 140 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 130 from 140, we get 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 26

Moving on to step 4:
When dividing 107 by 26, we get 4 with a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
If we take 104 away from 107, we end up with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 26

Going ahead to step 5:
26 goes into 30 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 541.0
If we take 26 away from 30, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 26

On to step 6:
44 divided by 26 is 1 with a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 5411.0
If we take 26 away from 44, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
26 can be fit into 180 6 times, resulting in a remainder of 24.
The next digit of our result is 6. 
Result so far: 5411.6
If we subtract 156 from 180, we 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.

Moving on to step 8:
26 goes into 240 9 times with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 5411.69
If we subtract 234 from 240, 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.

Moving on to step 9:
The number 26 fits into 60 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 5411.692
Subtract 52 from 60 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.

Advancing to step 10:
80 divided by 26 is 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 5411.6923
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 11:
If we divide 20 by 26, we get 0 and a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 5411.6923
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 12:
When dividing 200 by 26, we get 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 5411.692307
Subtracting 182 from 200 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 13:
The number 26 fits into 180 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 5411.6923076
If we take 156 away from 180, we end up 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.

On to step 14:
If we divide 240 by 26, we get 9 and a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 5411.69230769
If we subtract 234 from 240, 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.

After the division, we end up with 5411.69230769 and a remainder of 6e-09.