We're dividing 327615 by 38 
The aim is to understand the frequency of 38 in 327615.

On to step 1:
3 divided by 38 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 38

On to step 2:
If we divide 32 by 38, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 38

Let's proceed to step 3:
327 divided by 38 is 8 with a remainder of 23.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 304 from 327 leaves us with 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 38

Moving on to step 4:
236 divided by 38 is 6 with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 86.0
The remainder is 8 after subtracting 228 from 236.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 38

On to step 5:
When dividing 81 by 38, we get 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 862.0
Deduct 76 from 81 and we're left with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 38

Advancing to step 6:
When dividing 55 by 38, we get 1 with a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 8621.0
Subtract 38 from 55 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
If we divide 170 by 38, we get 4 and a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 8621.4
Subtracting 152 from 170 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
If we divide 180 by 38, we get 4 and a remainder of 28.
The next digit of our result is 4. 
Result so far: 8621.44
If we take 152 away from 180, we end up 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.

The final result is 8621.44 with a remainder of 0.028.