We're dividing 326612 by 78 
The aim is to understand the frequency of 78 in 326612.

Step 1:
The number 78 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 78

Let's proceed to step 2:
When dividing 32 by 78, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 78

Going ahead to step 3:
78 can be fit into 326 4 times, resulting in a remainder of 14.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 312 from 326 and we're left with 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 78

Going ahead to step 4:
When dividing 146 by 78, we get 1 with a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 41.0
Deduct 78 from 146 and we're left with 68.
Include the next digit (1) from the dividend after 68, then repeat: 681 / 78

Advancing to step 5:
The number 78 fits into 681 8 times, leaving a remainder of 57.
The next digit of our result is 8. 
Result so far: 418.0
Subtracting 624 from 681 leaves us with 57.
Take the next digit (2) from the dividend and append it to 57, then repeat: 572 / 78

On to step 6:
If we divide 572 by 78, we get 7 and a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 4187.0
Deduct 546 from 572 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
When dividing 260 by 78, we get 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 4187.3
Subtracting 234 from 260 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
260 divided by 78 is 3 with a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 4187.33
Deduct 234 from 260 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final result is 4187.33 with a remainder of 0.026.