We're dividing 138742 by 28 
The aim is to understand the frequency of 28 in 138742.

Advancing to step 1:
28 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 28

Going ahead to step 2:
28 goes into 13 0 times with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 28

Step 3:
The number 28 fits into 138 4 times, leaving a remainder of 26.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 112 from 138 and we're left with 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 28

On to step 4:
If we divide 267 by 28, we get 9 and a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 49.0
The remainder is 15 after subtracting 252 from 267.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 28

Step 5:
The number 28 fits into 154 5 times, leaving a remainder of 14.
Use 5 as the next digit of our solution. 
Result so far: 495.0
If we take 140 away from 154, we end up with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 28

Advancing to step 6:
28 can be fit into 142 5 times, resulting in a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 4955.0
Deduct 140 from 142 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.

Step 7:
The number 28 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 4955.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 4955.07
If we subtract 196 from 200, we 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.

Moving on to step 9:
28 goes into 40 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 4955.071
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
When dividing 120 by 28, we get 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 4955.0714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 11:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 4955.07142
Deduct 56 from 80 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 12:
28 goes into 240 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 4955.071428
Subtract 224 from 240 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:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 4955.0714285
If we take 140 away from 160, we end up 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.

Going ahead to step 14:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 4955.07142857
If we take 196 away from 200, 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.

In conclusion, the division gives 4955.07142857 with a balance of 4e-09.