862728 ÷ 44 
The aim is to understand the frequency of 44 in 862728.

Going ahead to step 1:
44 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 44

Step 2:
The number 44 fits into 86 1 times, leaving a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 44 from 86 and we're left with 42.
Include the next digit (2) from the dividend after 42, then repeat: 422 / 44

Step 3:
422 divided by 44 is 9 with a remainder of 26.
The next digit of our result is 9. 
Result so far: 19.0
The remainder is 26 after subtracting 396 from 422.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 44

Moving on to step 4:
44 goes into 267 6 times with a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 196.0
Deduct 264 from 267 and we're left with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 44

Moving on to step 5:
44 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 1960.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 44

On to step 6:
44 can be fit into 328 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 19607.0
If we take 308 away from 328, we end up with 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 7:
When dividing 200 by 44, we get 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 19607.4
Subtract 176 from 200 to 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:
The number 44 fits into 240 5 times, leaving a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 19607.45
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 44 is 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 19607.454
Subtract 176 from 200 to 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.

Step 10:
When dividing 240 by 44, we get 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 19607.4545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
200 divided by 44 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 19607.45454
Subtract 176 from 200 to 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.

Going ahead to step 12:
240 divided by 44 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 19607.454545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
If we divide 200 by 44, we get 4 and a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 19607.4545454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 14:
44 can be fit into 240 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 19607.45454545
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 19607.45454545 with a balance of 2e-08.