We're dividing 31604703 by 355 
The aim is to understand the frequency of 355 in 31604703.

On to step 1:
355 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 355

Advancing to step 2:
If we divide 31 by 355, we get 0 and a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (6) from the dividend after 31, then repeat: 316 / 355

Moving on to step 3:
355 goes into 316 0 times with a remainder of 316.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 316, we get 316.
Grab the next digit (0) from the dividend, add it to 316, then carry on: 3160 / 355

Moving on to step 4:
355 can be fit into 3160 8 times, resulting in a remainder of 320.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 2840 from 3160 to get 320.
Grab the next digit (4) from the dividend, add it to 320, then carry on: 3204 / 355

Advancing to step 5:
355 goes into 3204 9 times with a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 89.0
If we subtract 3195 from 3204, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 355

Advancing to step 6:
97 divided by 355 is 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 890.0
Subtract 0 from 97 to get 97.
Append the next digit (0) from the dividend to 97 and continue with: 970 / 355

Going ahead to step 7:
355 goes into 970 2 times with a remainder of 260.
Record the quotient 2 as the next digit in the result. 
Result so far: 8902.0
Deduct 710 from 970 and we're left with 260.
Grab the next digit (3) from the dividend, add it to 260, then carry on: 2603 / 355

Moving on to step 8:
355 goes into 2603 7 times with a remainder of 118.
Record the quotient 7 as the next digit in the result. 
Result so far: 89027.0
Subtracting 2485 from 2603 leaves us with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 9:
If we divide 1180 by 355, we get 3 and a remainder of 115.
Use 3 as the next digit of our solution. 
Result so far: 89027.3
If we take 1065 away from 1180, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Step 10:
The number 355 fits into 1150 3 times, leaving a remainder of 85.
Use 3 as the next digit of our solution. 
Result so far: 89027.33
If we take 1065 away from 1150, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

In conclusion, the division gives 89027.33 with a balance of 0.085.