We're dividing 27708589 by 726 
The aim is to understand the frequency of 726 in 27708589.

Step 1:
If we divide 2 by 726, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 726

Advancing to step 2:
If we divide 27 by 726, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 726

On to step 3:
726 goes into 277 0 times with a remainder of 277.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 277 to get 277.
Bring next digit (0) of the dividend behind the 277 and repeat the process: 2770 / 726

On to step 4:
2770 divided by 726 is 3 with a remainder of 592.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 2178 from 2770 leaves us with 592.
Grab the next digit (8) from the dividend, add it to 592, then carry on: 5928 / 726

Moving on to step 5:
726 can be fit into 5928 8 times, resulting in a remainder of 120.
The next digit of our result is 8. 
Result so far: 38.0
If we subtract 5808 from 5928, we get 120.
Include the next digit (5) from the dividend after 120, then repeat: 1205 / 726

Let's proceed to step 6:
If we divide 1205 by 726, we get 1 and a remainder of 479.
Use 1 as the next digit of our solution. 
Result so far: 381.0
Subtracting 726 from 1205 leaves us with 479.
Include the next digit (8) from the dividend after 479, then repeat: 4798 / 726

Moving on to step 7:
If we divide 4798 by 726, we get 6 and a remainder of 442.
Write down 6 as next digit of the result. 
Result so far: 3816.0
Subtracting 4356 from 4798 leaves us with 442.
Take the next digit (9) from the dividend and append it to 442, then repeat: 4429 / 726

On to step 8:
726 goes into 4429 6 times with a remainder of 73.
Put 6 as the next digit of the answer. 
Result so far: 38166.0
If we take 4356 away from 4429, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

On to step 9:
730 divided by 726 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 38166.1
Subtract 726 from 730 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
When dividing 40 by 726, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 38166.1
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 11:
If we divide 400 by 726, we get 0 and a remainder of 400.
The next digit of our result is 0. 
Result so far: 38166.1
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 38166.1 with a remainder of 0.04.