We look at the division of 78976708 by 400 
The aim is to understand the frequency of 400 in 78976708.

Step 1:
400 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (8) from the dividend, add it to 7, then carry on: 78 / 400

Step 2:
78 divided by 400 is 0 with a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (9) from the dividend after 78, then repeat: 789 / 400

Moving on to step 3:
If we divide 789 by 400, we get 1 and a remainder of 389.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 400 from 789 leaves us with 389.
Append the next digit (7) from the dividend to 389 and continue with: 3897 / 400

Step 4:
When dividing 3897 by 400, we get 9 with a remainder of 297.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
The remainder is 297 after subtracting 3600 from 3897.
Fetch the next digit (6) from the dividend, attach it to 297 and continue: 2976 / 400

Advancing to step 5:
When dividing 2976 by 400, we get 7 with a remainder of 176.
Write down 7 as next digit of the result. 
Result so far: 197.0
Subtract 2800 from 2976 to get 176.
Bring next digit (7) of the dividend behind the 176 and repeat the process: 1767 / 400

On to step 6:
400 goes into 1767 4 times with a remainder of 167.
The number 4 becomes the next digit in our result. 
Result so far: 1974.0
The remainder is 167 after subtracting 1600 from 1767.
Fetch the next digit (0) from the dividend, attach it to 167 and continue: 1670 / 400

Let's proceed to step 7:
1670 divided by 400 is 4 with a remainder of 70.
Put 4 as the next digit of the answer. 
Result so far: 19744.0
If we take 1600 away from 1670, we end up with 70.
Append the next digit (8) from the dividend to 70 and continue with: 708 / 400

Going ahead to step 8:
708 divided by 400 is 1 with a remainder of 308.
Write down 1 as next digit of the result. 
Result so far: 197441.0
The remainder is 308 after subtracting 400 from 708.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Step 9:
If we divide 3080 by 400, we get 7 and a remainder of 280.
Use 7 as the next digit of our solution. 
Result so far: 197441.7
Subtracting 2800 from 3080 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 10:
400 can be fit into 2800 7 times, resulting in a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 197441.77
Subtracting 2800 from 2800 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 197441.77 with a remainder of 0.0.