We're dividing 812738 by 97 
The aim is to understand the frequency of 97 in 812738.

Advancing to step 1:
The number 97 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 97

Advancing to step 2:
81 divided by 97 is 0 with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Append the next digit (2) from the dividend to 81 and continue with: 812 / 97

On to step 3:
If we divide 812 by 97, we get 8 and a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 776 from 812 leaves us with 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 97

Step 4:
97 can be fit into 367 3 times, resulting in a remainder of 76.
The next digit of our result is 3. 
Result so far: 83.0
Deduct 291 from 367 and we're left with 76.
Take the next digit (3) from the dividend and append it to 76, then repeat: 763 / 97

Moving on to step 5:
97 goes into 763 7 times with a remainder of 84.
The next digit of our result is 7. 
Result so far: 837.0
If we take 679 away from 763, we end up with 84.
Append the next digit (8) from the dividend to 84 and continue with: 848 / 97

Moving on to step 6:
When dividing 848 by 97, we get 8 with a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 8378.0
Subtracting 776 from 848 leaves us with 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 7:
97 can be fit into 720 7 times, resulting in a remainder of 41.
Use 7 as the next digit of our solution. 
Result so far: 8378.7
Deduct 679 from 720 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 8:
The number 97 fits into 410 4 times, leaving a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 8378.74
If we subtract 388 from 410, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
When dividing 220 by 97, we get 2 with a remainder of 26.
The next digit of our result is 2. 
Result so far: 8378.742
The remainder is 26 after subtracting 194 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 10:
260 divided by 97 is 2 with a remainder of 66.
The next digit of our result is 2. 
Result so far: 8378.7422
Subtracting 194 from 260 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Our division results in 8378.7422 with a remaining 0.00066.