We look at the division of 82270070 by 260 
The aim is to understand the frequency of 260 in 82270070.

Step 1:
8 divided by 260 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 260

On to step 2:
When dividing 82 by 260, we get 0 with a remainder of 82.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 82 and we're left with 82.
Grab the next digit (2) from the dividend, add it to 82, then carry on: 822 / 260

Moving on to step 3:
If we divide 822 by 260, we get 3 and a remainder of 42.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 780 from 822, we get 42.
Bring next digit (7) of the dividend behind the 42 and repeat the process: 427 / 260

Step 4:
The number 260 fits into 427 1 times, leaving a remainder of 167.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
The remainder is 167 after subtracting 260 from 427.
Grab the next digit (0) from the dividend, add it to 167, then carry on: 1670 / 260

Going ahead to step 5:
260 can be fit into 1670 6 times, resulting in a remainder of 110.
The next digit of our result is 6. 
Result so far: 316.0
Subtract 1560 from 1670 to get 110.
Take the next digit (0) from the dividend and append it to 110, then repeat: 1100 / 260

Advancing to step 6:
260 goes into 1100 4 times with a remainder of 60.
The next digit of our result is 4. 
Result so far: 3164.0
If we subtract 1040 from 1100, we get 60.
Append the next digit (7) from the dividend to 60 and continue with: 607 / 260

Let's proceed to step 7:
The number 260 fits into 607 2 times, leaving a remainder of 87.
Put 2 as the next digit of the answer. 
Result so far: 31642.0
The remainder is 87 after subtracting 520 from 607.
Append the next digit (0) from the dividend to 87 and continue with: 870 / 260

Advancing to step 8:
If we divide 870 by 260, we get 3 and a remainder of 90.
Record the quotient 3 as the next digit in the result. 
Result so far: 316423.0
The remainder is 90 after subtracting 780 from 870.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 9:
The number 260 fits into 900 3 times, leaving a remainder of 120.
Use 3 as the next digit of our solution. 
Result so far: 316423.3
Subtract 780 from 900 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 10:
1200 divided by 260 is 4 with a remainder of 160.
Record the quotient 4 as the next digit in the result. 
Result so far: 316423.34
Subtract 1040 from 1200 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 11:
1600 divided by 260 is 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 316423.346
If we subtract 1560 from 1600, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
260 goes into 400 1 times with a remainder of 140.
Write down 1 as next digit of the result. 
Result so far: 316423.3461
Subtract 260 from 400 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 13:
When dividing 1400 by 260, we get 5 with a remainder of 100.
Put 5 as the next digit of the answer. 
Result so far: 316423.34615
Subtract 1300 from 1400 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 14:
When dividing 1000 by 260, we get 3 with a remainder of 220.
The next digit of our result is 3. 
Result so far: 316423.346153
If we subtract 780 from 1000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 15:
260 can be fit into 2200 8 times, resulting in a remainder of 120.
Write down 8 as next digit of the result. 
Result so far: 316423.3461538
Deduct 2080 from 2200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 16:
The number 260 fits into 1200 4 times, leaving a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 316423.34615384
Deduct 1040 from 1200 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 316423.34615384 with a balance of 1.6e-07.