272681 ÷ 23 
The aim is to understand the frequency of 23 in 272681.

Step 1:
23 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 23

Moving on to step 2:
When dividing 27 by 23, we get 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 23 from 27, we get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 23

On to step 3:
23 goes into 42 1 times with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we take 23 away from 42, we end up with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 23

Going ahead to step 4:
23 can be fit into 196 8 times, resulting in a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 118.0
If we subtract 184 from 196, we get 12.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 23

Let's proceed to step 5:
128 divided by 23 is 5 with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 1185.0
If we take 115 away from 128, we end up with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 23

Advancing to step 6:
The number 23 fits into 131 5 times, leaving a remainder of 16.
The next digit of our result is 5. 
Result so far: 11855.0
Deduct 115 from 131 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
23 goes into 160 6 times with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 11855.6
The remainder is 22 after subtracting 138 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 8:
The number 23 fits into 220 9 times, leaving a remainder of 13.
The next digit of our result is 9. 
Result so far: 11855.69
Deduct 207 from 220 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 9:
23 goes into 130 5 times with a remainder of 15.
The next digit of our result is 5. 
Result so far: 11855.695
If we take 115 away from 130, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 10:
The number 23 fits into 150 6 times, leaving a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 11855.6956
Deduct 138 from 150 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
When dividing 120 by 23, we get 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 11855.69565
Subtract 115 from 120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 12:
When dividing 50 by 23, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 11855.695652
Deduct 46 from 50 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
40 divided by 23 is 1 with a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 11855.6956521
Deduct 23 from 40 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 14:
170 divided by 23 is 7 with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 11855.69565217
If we subtract 161 from 170, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final outcome is 11855.69565217, with a leftover of 9e-09.