We're dividing 326517 by 44 
The aim is to understand the frequency of 44 in 326517.

Moving on to step 1:
44 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 44

On to step 2:
44 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 44

Step 3:
44 goes into 326 7 times with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 308 away from 326, we end up with 18.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 44

Step 4:
185 divided by 44 is 4 with a remainder of 9.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we take 176 away from 185, we end up with 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 44

Let's proceed to step 5:
91 divided by 44 is 2 with a remainder of 3.
Write down 2 as next digit of the result. 
Result so far: 742.0
Deduct 88 from 91 and we're left with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 44

Moving on to step 6:
44 can be fit into 37 0 times, resulting in a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 7420.0
Deduct 0 from 37 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
44 can be fit into 370 8 times, resulting in a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 7420.8
Subtract 352 from 370 to 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.

Advancing to step 8:
180 divided by 44 is 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 7420.84
The remainder is 4 after subtracting 176 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7420.84
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.

Step 10:
44 goes into 400 9 times with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 7420.8409
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.

Let's proceed to step 11:
40 divided by 44 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 7420.8409
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.

On to step 12:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 7420.840909
Subtract 396 from 400 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.

Step 13:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 7420.840909
If we subtract 0 from 40, we get 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 14:
When dividing 400 by 44, we get 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 7420.84090909
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.

Our division results in 7420.84090909 with a remaining 4e-09.