96726498 divided by 140 
The aim is to understand the frequency of 140 in 96726498.

Advancing to step 1:
The number 140 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 140

Let's proceed to step 2:
The number 140 fits into 96 0 times, leaving a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Bring next digit (7) of the dividend behind the 96 and repeat the process: 967 / 140

Going ahead to step 3:
If we divide 967 by 140, we get 6 and a remainder of 127.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 840 from 967 leaves us with 127.
Bring next digit (2) of the dividend behind the 127 and repeat the process: 1272 / 140

Step 4:
If we divide 1272 by 140, we get 9 and a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
Subtract 1260 from 1272 to get 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 140

Moving on to step 5:
The number 140 fits into 126 0 times, leaving a remainder of 126.
Record the quotient 0 as the next digit in the result. 
Result so far: 690.0
Deduct 0 from 126 and we're left with 126.
Take the next digit (4) from the dividend and append it to 126, then repeat: 1264 / 140

Moving on to step 6:
140 can be fit into 1264 9 times, resulting in a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 6909.0
If we take 1260 away from 1264, we end up with 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 140

Advancing to step 7:
49 divided by 140 is 0 with a remainder of 49.
Use 0 as the next digit of our solution. 
Result so far: 69090.0
Subtract 0 from 49 to get 49.
Append the next digit (8) from the dividend to 49 and continue with: 498 / 140

Going ahead to step 8:
498 divided by 140 is 3 with a remainder of 78.
Write down 3 as next digit of the result. 
Result so far: 690903.0
The remainder is 78 after subtracting 420 from 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 9:
140 can be fit into 780 5 times, resulting in a remainder of 80.
Record the quotient 5 as the next digit in the result. 
Result so far: 690903.5
Deduct 700 from 780 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
140 can be fit into 800 5 times, resulting in a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 690903.55
Subtracting 700 from 800 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

In conclusion, the division gives 690903.55 with a balance of 0.1.