We're dividing 71867140 by 26 
The aim is to understand the frequency of 26 in 71867140.

Advancing to step 1:
If we divide 7 by 26, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 26

Step 2:
When dividing 71 by 26, we get 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
If we take 52 away from 71, we end up with 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 26

On to step 3:
198 divided by 26 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 27.0
Subtracting 182 from 198 leaves us with 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 26

Moving on to step 4:
166 divided by 26 is 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 276.0
If we take 156 away from 166, we end up with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 26

Moving on to step 5:
If we divide 107 by 26, we get 4 and a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 2764.0
Subtract 104 from 107 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 26

Going ahead to step 6:
If we divide 31 by 26, we get 1 and a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 27641.0
Deduct 26 from 31 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 26

Let's proceed to step 7:
54 divided by 26 is 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 276412.0
If we take 52 away from 54, we end up with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 26

Moving on to step 8:
20 divided by 26 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2764120.0
Subtract 0 from 20 to 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.

Advancing to step 9:
200 divided by 26 is 7 with a remainder of 18.
The next digit of our result is 7. 
Result so far: 2764120.7
If we subtract 182 from 200, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 10:
180 divided by 26 is 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 2764120.76
Subtract 156 from 180 to 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.

Let's proceed to step 11:
The number 26 fits into 240 9 times, leaving a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 2764120.769
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 12:
60 divided by 26 is 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2764120.7692
If we subtract 52 from 60, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 13:
The number 26 fits into 80 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 2764120.76923
Subtract 78 from 80 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.

Going ahead to step 14:
26 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 2764120.76923
Subtract 0 from 20 to 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.

Advancing to step 15:
If we divide 200 by 26, we get 7 and a remainder of 18.
The next digit of our result is 7. 
Result so far: 2764120.7692307
Subtract 182 from 200 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 16:
If we divide 180 by 26, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 2764120.76923076
Deduct 156 from 180 and we're left 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.

In conclusion, the division gives 2764120.76923076 with a balance of 2.4e-08.