32675961 ÷ 541 
The aim is to understand the frequency of 541 in 32675961.

Let's proceed to step 1:
If we divide 3 by 541, we get 0 and 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.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 541

Going ahead to step 2:
541 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 541

Advancing to step 3:
If we divide 326 by 541, we get 0 and a remainder of 326.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 326, we end up with 326.
Bring next digit (7) of the dividend behind the 326 and repeat the process: 3267 / 541

Moving on to step 4:
541 goes into 3267 6 times with a remainder of 21.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 3246 from 3267 to get 21.
Include the next digit (5) from the dividend after 21, then repeat: 215 / 541

Moving on to step 5:
The number 541 fits into 215 0 times, leaving a remainder of 215.
The next digit of our result is 0. 
Result so far: 60.0
If we subtract 0 from 215, we get 215.
Bring next digit (9) of the dividend behind the 215 and repeat the process: 2159 / 541

On to step 6:
541 goes into 2159 3 times with a remainder of 536.
The number 3 becomes the next digit in our result. 
Result so far: 603.0
If we subtract 1623 from 2159, we get 536.
Include the next digit (6) from the dividend after 536, then repeat: 5366 / 541

On to step 7:
541 can be fit into 5366 9 times, resulting in a remainder of 497.
Use 9 as the next digit of our solution. 
Result so far: 6039.0
Subtracting 4869 from 5366 leaves us with 497.
Include the next digit (1) from the dividend after 497, then repeat: 4971 / 541

On to step 8:
The number 541 fits into 4971 9 times, leaving a remainder of 102.
The number 9 becomes the next digit in our result. 
Result so far: 60399.0
If we take 4869 away from 4971, we end up with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Advancing to step 9:
When dividing 1020 by 541, we get 1 with a remainder of 479.
Use 1 as the next digit of our solution. 
Result so far: 60399.1
Deduct 541 from 1020 and we're left with 479.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4790, and continue the process.

Let's proceed to step 10:
4790 divided by 541 is 8 with a remainder of 462.
The next digit of our result is 8. 
Result so far: 60399.18
The remainder is 462 after subtracting 4328 from 4790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Advancing to step 11:
The number 541 fits into 4620 8 times, leaving a remainder of 292.
Write down 8 as next digit of the result. 
Result so far: 60399.188
If we take 4328 away from 4620, we end up with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

After the division, we end up with 60399.188 and a remainder of 0.0292.