We're dividing 102523 by 32 
The aim is to understand the frequency of 32 in 102523.

Advancing to step 1:
32 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 32

Going ahead to step 2:
If we divide 10 by 32, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 32

Step 3:
102 divided by 32 is 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 96 from 102 and we're left with 6.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 32

Step 4:
If we divide 65 by 32, we get 2 and a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
If we take 64 away from 65, we end up with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 32

Let's proceed to step 5:
32 goes into 12 0 times with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 320.0
If we subtract 0 from 12, we get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 32

On to step 6:
The number 32 fits into 123 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 3203.0
If we take 96 away from 123, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
32 goes into 270 8 times with a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 3203.8
If we take 256 away from 270, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
140 divided by 32 is 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 3203.84
If we take 128 away from 140, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 9:
120 divided by 32 is 3 with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 3203.843
Subtracting 96 from 120 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
32 can be fit into 240 7 times, resulting in a remainder of 16.
The next digit of our result is 7. 
Result so far: 3203.8437
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 11:
The number 32 fits into 160 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3203.84375
If we take 160 away from 160, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
32 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3203.84375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
The number 32 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3203.84375
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 3203.84375 with a remainder of 0.0.