67921 ÷ 92 
The aim is to understand the frequency of 92 in 67921.

Step 1:
92 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 92

On to step 2:
If we divide 67 by 92, we get 0 and a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Take the next digit (9) from the dividend and append it to 67, then repeat: 679 / 92

Step 3:
The number 92 fits into 679 7 times, leaving a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 644 from 679, we get 35.
Bring next digit (2) of the dividend behind the 35 and repeat the process: 352 / 92

Moving on to step 4:
The number 92 fits into 352 3 times, leaving a remainder of 76.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Subtracting 276 from 352 leaves us with 76.
Fetch the next digit (1) from the dividend, attach it to 76 and continue: 761 / 92

Advancing to step 5:
The number 92 fits into 761 8 times, leaving a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 738.0
If we subtract 736 from 761, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 6:
If we divide 250 by 92, we get 2 and a remainder of 66.
The next digit of our result is 2. 
Result so far: 738.2
Subtracting 184 from 250 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 7:
If we divide 660 by 92, we get 7 and a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 738.27
The remainder is 16 after subtracting 644 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
160 divided by 92 is 1 with a remainder of 68.
The next digit of our result is 1. 
Result so far: 738.271
The remainder is 68 after subtracting 92 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 9:
680 divided by 92 is 7 with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 738.2717
Deduct 644 from 680 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
92 can be fit into 360 3 times, resulting in a remainder of 84.
The next digit of our result is 3. 
Result so far: 738.27173
If we subtract 276 from 360, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 11:
840 divided by 92 is 9 with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 738.271739
If we subtract 828 from 840, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 12:
92 goes into 120 1 times with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 738.2717391
If we take 92 away from 120, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
92 can be fit into 280 3 times, resulting in a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 738.27173913
Deduct 276 from 280 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 738.27173913, and the remainder is 4e-09.