We're dividing 264234 by 86 
The aim is to understand the frequency of 86 in 264234.

Going ahead to step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 86

Moving on to step 2:
86 goes into 26 0 times with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 86

Step 3:
86 can be fit into 264 3 times, resulting in a remainder of 6.
The next digit of our result is 3. 
Result so far: 3.0
If we take 258 away from 264, we end up with 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 86

Advancing to step 4:
86 goes into 62 0 times with a remainder of 62.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 62, we get 62.
Include the next digit (3) from the dividend after 62, then repeat: 623 / 86

Step 5:
86 can be fit into 623 7 times, resulting in a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 307.0
If we subtract 602 from 623, we get 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 86

Moving on to step 6:
When dividing 214 by 86, we get 2 with a remainder of 42.
Put 2 as the next digit of the answer. 
Result so far: 3072.0
If we subtract 172 from 214, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 7:
The number 86 fits into 420 4 times, leaving a remainder of 76.
Write down 4 as next digit of the result. 
Result so far: 3072.4
If we subtract 344 from 420, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 8:
When dividing 760 by 86, we get 8 with a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 3072.48
Subtract 688 from 760 to get 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 9:
86 goes into 720 8 times with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 3072.488
If we subtract 688 from 720, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 3072.488, with a leftover of 0.0032.