We divide 28738 by 31
The aim is to understand the frequency of 31 in 28738.

Moving on to step 1:
31 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 31

On to step 2:
31 can be fit into 28 0 times, resulting in a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 31

On to step 3:
31 goes into 287 9 times with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 279 from 287 to get 8.
Fetch the next digit (3) from the dividend, attach it to 8 and continue: 83 / 31

Step 4:
31 goes into 83 2 times with a remainder of 21.
Use 2 as the next digit of our solution. 
Result so far: 92.0
Subtracting 62 from 83 leaves us with 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 31

Moving on to step 5:
31 goes into 218 7 times with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 927.0
If we subtract 217 from 218, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 6:
If we divide 10 by 31, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 927.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
If we divide 100 by 31, we get 3 and a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 927.03
If we subtract 93 from 100, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 8:
The number 31 fits into 70 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 927.032
Subtract 62 from 70 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
31 can be fit into 80 2 times, resulting in a remainder of 18.
The next digit of our result is 2. 
Result so far: 927.0322
If we subtract 62 from 80, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 927.0322 and a remainder of 0.00018.