We're dividing 139978 by 92 
The aim is to understand the frequency of 92 in 139978.

Let's proceed to step 1:
1 divided by 92 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 92

Advancing to step 2:
13 divided by 92 is 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 92

Step 3:
92 goes into 139 1 times with a remainder of 47.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 47 after subtracting 92 from 139.
Take the next digit (9) from the dividend and append it to 47, then repeat: 479 / 92

Moving on to step 4:
When dividing 479 by 92, we get 5 with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 15.0
Deduct 460 from 479 and we're left with 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 92

Moving on to step 5:
If we divide 197 by 92, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 152.0
Subtracting 184 from 197 leaves us with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 92

Moving on to step 6:
92 can be fit into 138 1 times, resulting in a remainder of 46.
Put 1 as the next digit of the answer. 
Result so far: 1521.0
If we take 92 away from 138, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 7:
460 divided by 92 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1521.5
Subtract 460 from 460 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
92 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1521.5
Deduct 0 from 0 and we're left 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 9:
If we divide 0 by 92, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1521.5
Deduct 0 from 0 and we're left 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.

After the division, we end up with 1521.5 and a remainder of 0.0.