We look at the division of 139168 by 44 
The aim is to understand the frequency of 44 in 139168.

Let's proceed to step 1:
1 divided by 44 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 44

On to step 2:
The number 44 fits into 13 0 times, leaving a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 44

Advancing to step 3:
The number 44 fits into 139 3 times, leaving a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 132 away from 139, we end up with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 44

Going ahead to step 4:
44 can be fit into 71 1 times, resulting in a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 31.0
The remainder is 27 after subtracting 44 from 71.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 44

Advancing to step 5:
276 divided by 44 is 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 316.0
If we subtract 264 from 276, we get 12.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 44

Step 6:
When dividing 128 by 44, we get 2 with a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 3162.0
If we take 88 away from 128, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 3162.9
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
44 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3162.9
Subtract 0 from 40 to 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.

Going ahead to step 9:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The next digit of our result is 9. 
Result so far: 3162.909
If we subtract 396 from 400, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3162.909
Subtract 0 from 40 to 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.

Step 11:
44 goes into 400 9 times with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 3162.90909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
When dividing 40 by 44, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 3162.90909
Subtract 0 from 40 to 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.

Moving on to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
The next digit of our result is 9. 
Result so far: 3162.9090909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 3162.9090909
Subtract 0 from 40 to 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.

The quotient of the division is 3162.9090909, and the remainder is 4e-08.