We're dividing 406176 by 23 
The aim is to understand the frequency of 23 in 406176.

On to step 1:
The number 23 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 23

Going ahead to step 2:
When dividing 40 by 23, we get 1 with a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 23 from 40 to get 17.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 23

Step 3:
When dividing 176 by 23, we get 7 with a remainder of 15.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we subtract 161 from 176, we get 15.
Grab the next digit (1) from the dividend, add it to 15, then carry on: 151 / 23

Step 4:
The number 23 fits into 151 6 times, leaving a remainder of 13.
Use 6 as the next digit of our solution. 
Result so far: 176.0
If we subtract 138 from 151, we get 13.
Grab the next digit (7) from the dividend, add it to 13, then carry on: 137 / 23

Going ahead to step 5:
The number 23 fits into 137 5 times, leaving a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 1765.0
If we subtract 115 from 137, we get 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 23

Step 6:
23 can be fit into 226 9 times, resulting in a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 17659.0
Deduct 207 from 226 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
23 can be fit into 190 8 times, resulting in a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 17659.8
If we subtract 184 from 190, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
The number 23 fits into 60 2 times, leaving a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 17659.82
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
If we divide 140 by 23, we get 6 and a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 17659.826
Deduct 138 from 140 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 10:
If we divide 20 by 23, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 17659.826
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
The number 23 fits into 200 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 17659.82608
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
160 divided by 23 is 6 with a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 17659.826086
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
23 can be fit into 220 9 times, resulting in a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 17659.8260869
Deduct 207 from 220 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 14:
23 can be fit into 130 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 17659.82608695
Deduct 115 from 130 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Our division results in 17659.82608695 with a remaining 1.5e-08.