We look at the division of 71360 by 38 
The aim is to understand the frequency of 38 in 71360.

Advancing to step 1:
38 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 38

Moving on to step 2:
38 goes into 71 1 times with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 38 from 71 and we're left with 33.
Bring next digit (3) of the dividend behind the 33 and repeat the process: 333 / 38

Let's proceed to step 3:
When dividing 333 by 38, we get 8 with a remainder of 29.
The next digit of our result is 8. 
Result so far: 18.0
Subtracting 304 from 333 leaves us with 29.
Take the next digit (6) from the dividend and append it to 29, then repeat: 296 / 38

On to step 4:
38 goes into 296 7 times with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 187.0
Subtract 266 from 296 to get 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 38

Moving on to step 5:
38 goes into 300 7 times with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 1877.0
If we subtract 266 from 300, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 6:
340 divided by 38 is 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1877.8
Subtracting 304 from 340 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
38 goes into 360 9 times with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 1877.89
Subtract 342 from 360 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.

Step 8:
38 can be fit into 180 4 times, resulting in a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 1877.894
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 9:
When dividing 280 by 38, we get 7 with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 1877.8947
Subtract 266 from 280 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
The number 38 fits into 140 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 1877.89473
Subtract 114 from 140 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 11:
38 can be fit into 260 6 times, resulting in a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 1877.894736
Subtract 228 from 260 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 12:
If we divide 320 by 38, we get 8 and a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 1877.8947368
Subtract 304 from 320 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
160 divided by 38 is 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 1877.89473684
If we take 152 away from 160, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 1877.89473684 and a remainder of 8e-09.