86947338 divided by 349 
The aim is to understand the frequency of 349 in 86947338.

Going ahead to step 1:
When dividing 8 by 349, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 349

Advancing to step 2:
If we divide 86 by 349, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Bring next digit (9) of the dividend behind the 86 and repeat the process: 869 / 349

On to step 3:
The number 349 fits into 869 2 times, leaving a remainder of 171.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 698 from 869 leaves us with 171.
Bring next digit (4) of the dividend behind the 171 and repeat the process: 1714 / 349

Let's proceed to step 4:
349 can be fit into 1714 4 times, resulting in a remainder of 318.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Deduct 1396 from 1714 and we're left with 318.
Include the next digit (7) from the dividend after 318, then repeat: 3187 / 349

Advancing to step 5:
349 goes into 3187 9 times with a remainder of 46.
The number 9 becomes the next digit in our result. 
Result so far: 249.0
Deduct 3141 from 3187 and we're left with 46.
Take the next digit (3) from the dividend and append it to 46, then repeat: 463 / 349

On to step 6:
If we divide 463 by 349, we get 1 and a remainder of 114.
Write down 1 as next digit of the result. 
Result so far: 2491.0
The remainder is 114 after subtracting 349 from 463.
Bring next digit (3) of the dividend behind the 114 and repeat the process: 1143 / 349

Step 7:
349 goes into 1143 3 times with a remainder of 96.
Write down 3 as next digit of the result. 
Result so far: 24913.0
If we take 1047 away from 1143, we end up with 96.
Include the next digit (8) from the dividend after 96, then repeat: 968 / 349

Advancing to step 8:
If we divide 968 by 349, we get 2 and a remainder of 270.
Record the quotient 2 as the next digit in the result. 
Result so far: 249132.0
If we subtract 698 from 968, we get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Moving on to step 9:
349 can be fit into 2700 7 times, resulting in a remainder of 257.
Use 7 as the next digit of our solution. 
Result so far: 249132.7
Subtract 2443 from 2700 to get 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2570, and continue the process.

Step 10:
If we divide 2570 by 349, we get 7 and a remainder of 127.
Put 7 as the next digit of the answer. 
Result so far: 249132.77
Deduct 2443 from 2570 and we're left with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

In conclusion, the division gives 249132.77 with a balance of 0.127.