We're dividing 7312 by 96 
The aim is to understand the frequency of 96 in 7312.

On to step 1:
96 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 96

Moving on to step 2:
73 divided by 96 is 0 with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Take the next digit (1) from the dividend and append it to 73, then repeat: 731 / 96

Going ahead to step 3:
731 divided by 96 is 7 with a remainder of 59.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 672 from 731 to get 59.
Grab the next digit (2) from the dividend, add it to 59, then carry on: 592 / 96

Step 4:
When dividing 592 by 96, we get 6 with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
Subtracting 576 from 592 leaves us with 16.
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 5:
96 can be fit into 160 1 times, resulting in a remainder of 64.
Use 1 as the next digit of our solution. 
Result so far: 76.1
Subtracting 96 from 160 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 6:
The number 96 fits into 640 6 times, leaving a remainder of 64.
Put 6 as the next digit of the answer. 
Result so far: 76.16
Deduct 576 from 640 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 7:
The number 96 fits into 640 6 times, leaving a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 76.166
Subtract 576 from 640 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 76.166 with a remainder of 0.0064.