We look at the division of 518661 by 96 
The aim is to understand the frequency of 96 in 518661.

Advancing to step 1:
When dividing 5 by 96, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 96

On to step 2:
If we divide 51 by 96, we get 0 and a remainder of 51.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Take the next digit (8) from the dividend and append it to 51, then repeat: 518 / 96

Advancing to step 3:
When dividing 518 by 96, we get 5 with a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 480 away from 518, we end up with 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 96

Moving on to step 4:
96 can be fit into 386 4 times, resulting in a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 54.0
If we take 384 away from 386, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 96

Advancing to step 5:
The number 96 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 540.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 96

On to step 6:
When dividing 261 by 96, we get 2 with a remainder of 69.
Write down 2 as next digit of the result. 
Result so far: 5402.0
Deduct 192 from 261 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 7:
690 divided by 96 is 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 5402.7
Subtract 672 from 690 to get 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 8:
96 goes into 180 1 times with a remainder of 84.
Record the quotient 1 as the next digit in the result. 
Result so far: 5402.71
The remainder is 84 after subtracting 96 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 9:
The number 96 fits into 840 8 times, leaving a remainder of 72.
The next digit of our result is 8. 
Result so far: 5402.718
Subtract 768 from 840 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
720 divided by 96 is 7 with a remainder of 48.
The next digit of our result is 7. 
Result so far: 5402.7187
Subtract 672 from 720 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 11:
480 divided by 96 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5402.71875
If we take 480 away from 480, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
When dividing 0 by 96, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5402.71875
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5402.71875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 5402.71875 and a remainder of 0.0.