We're dividing 97348827 by 263 
The aim is to understand the frequency of 263 in 97348827.

On to step 1:
When dividing 9 by 263, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 263

Going ahead to step 2:
The number 263 fits into 97 0 times, leaving a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Include the next digit (3) from the dividend after 97, then repeat: 973 / 263

Moving on to step 3:
263 goes into 973 3 times with a remainder of 184.
The next digit of our result is 3. 
Result so far: 3.0
If we take 789 away from 973, we end up with 184.
Append the next digit (4) from the dividend to 184 and continue with: 1844 / 263

Going ahead to step 4:
263 goes into 1844 7 times with a remainder of 3.
The next digit of our result is 7. 
Result so far: 37.0
Subtract 1841 from 1844 to get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 263

Going ahead to step 5:
When dividing 38 by 263, we get 0 with a remainder of 38.
The next digit of our result is 0. 
Result so far: 370.0
If we subtract 0 from 38, we get 38.
Take the next digit (8) from the dividend and append it to 38, then repeat: 388 / 263

Let's proceed to step 6:
If we divide 388 by 263, we get 1 and a remainder of 125.
Write down 1 as next digit of the result. 
Result so far: 3701.0
Deduct 263 from 388 and we're left with 125.
Fetch the next digit (2) from the dividend, attach it to 125 and continue: 1252 / 263

On to step 7:
1252 divided by 263 is 4 with a remainder of 200.
Record the quotient 4 as the next digit in the result. 
Result so far: 37014.0
Deduct 1052 from 1252 and we're left with 200.
Bring next digit (7) of the dividend behind the 200 and repeat the process: 2007 / 263

Going ahead to step 8:
2007 divided by 263 is 7 with a remainder of 166.
The next digit of our result is 7. 
Result so far: 370147.0
If we subtract 1841 from 2007, we get 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Let's proceed to step 9:
263 can be fit into 1660 6 times, resulting in a remainder of 82.
The number 6 becomes the next digit in our result. 
Result so far: 370147.6
If we take 1578 away from 1660, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Going ahead to step 10:
820 divided by 263 is 3 with a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 370147.63
If we subtract 789 from 820, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 11:
263 can be fit into 310 1 times, resulting in a remainder of 47.
The next digit of our result is 1. 
Result so far: 370147.631
The remainder is 47 after subtracting 263 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 12:
263 goes into 470 1 times with a remainder of 207.
The next digit of our result is 1. 
Result so far: 370147.6311
The remainder is 207 after subtracting 263 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

The final result is 370147.6311 with a remainder of 0.00207.