We look at the division of 440271 by 19 
The aim is to understand the frequency of 19 in 440271.

Step 1:
The number 19 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 19

On to step 2:
19 can be fit into 44 2 times, resulting in a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we take 38 away from 44, we end up with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 19

On to step 3:
19 goes into 60 3 times with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we subtract 57 from 60, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 19

Advancing to step 4:
The number 19 fits into 32 1 times, leaving a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 231.0
If we subtract 19 from 32, we get 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 19

Advancing to step 5:
19 goes into 137 7 times with a remainder of 4.
The next digit of our result is 7. 
Result so far: 2317.0
If we take 133 away from 137, we end up with 4.
Grab the next digit (1) from the dividend, add it to 4, then carry on: 41 / 19

Moving on to step 6:
41 divided by 19 is 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 23172.0
Deduct 38 from 41 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
19 goes into 30 1 times with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 23172.1
If we subtract 19 from 30, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 8:
19 can be fit into 110 5 times, resulting in a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 23172.15
Subtracting 95 from 110 leaves us 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.

Let's proceed to step 9:
The number 19 fits into 150 7 times, leaving a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 23172.157
If we take 133 away from 150, we end up 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.

Step 10:
19 goes into 170 8 times with a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 23172.1578
Deduct 152 from 170 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
When dividing 180 by 19, we get 9 with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 23172.15789
Deduct 171 from 180 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 12:
19 can be fit into 90 4 times, resulting in a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 23172.157894
If we subtract 76 from 90, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 13:
19 goes into 140 7 times with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 23172.1578947
The remainder is 7 after subtracting 133 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 14:
70 divided by 19 is 3 with a remainder of 13.
The next digit of our result is 3. 
Result so far: 23172.15789473
Subtract 57 from 70 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

After the division, we end up with 23172.15789473 and a remainder of 1.3e-08.