We're dividing 137760 by 44 
The aim is to understand the frequency of 44 in 137760.

Moving on to step 1:
1 divided by 44 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 44

Advancing to step 2:
13 divided by 44 is 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 44

Going ahead to step 3:
When dividing 137 by 44, we get 3 with a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 132 away from 137, we end up with 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 44

Step 4:
57 divided by 44 is 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 44 from 57 leaves us with 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 44

Step 5:
136 divided by 44 is 3 with a remainder of 4.
The next digit of our result is 3. 
Result so far: 313.0
The remainder is 4 after subtracting 132 from 136.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 44

Advancing to step 6:
44 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3130.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 7:
400 divided by 44 is 9 with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 3130.9
Deduct 396 from 400 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.

On to step 8:
40 divided by 44 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3130.9
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
400 divided by 44 is 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 3130.909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3130.909
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 3130.90909
Subtracting 396 from 400 leaves us 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.

Going ahead to step 12:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 3130.90909
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3130.9090909
If we take 396 away from 400, we end up 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.

On to step 14:
If we divide 40 by 44, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3130.9090909
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 3130.9090909 and a remainder of 4e-08.