We're dividing 32796 by 38 
The aim is to understand the frequency of 38 in 32796.

Advancing to step 1:
38 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 38

Advancing to step 2:
If we divide 32 by 38, we get 0 and a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 38

Going ahead to step 3:
The number 38 fits into 327 8 times, leaving a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 304 from 327 to get 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 38

Going ahead to step 4:
38 can be fit into 239 6 times, resulting in a remainder of 11.
The number 6 becomes the next digit in our result. 
Result so far: 86.0
Deduct 228 from 239 and we're left with 11.
Append the next digit (6) from the dividend to 11 and continue with: 116 / 38

Advancing to step 5:
If we divide 116 by 38, we get 3 and a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 863.0
Subtract 114 from 116 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 6:
The number 38 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 863.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
200 divided by 38 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 863.05
If we take 190 away from 200, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
38 goes into 100 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 863.052
If we subtract 76 from 100, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
If we divide 240 by 38, we get 6 and a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 863.0526
Subtract 228 from 240 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
120 divided by 38 is 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 863.05263
If we subtract 114 from 120, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 11:
60 divided by 38 is 1 with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 863.052631
The remainder is 22 after subtracting 38 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 12:
When dividing 220 by 38, we get 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 863.0526315
If we take 190 away from 220, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 13:
If we divide 300 by 38, we get 7 and a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 863.05263157
Subtract 266 from 300 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The quotient of the division is 863.05263157, and the remainder is 3.4e-08.