54943965 ÷ 407 
The aim is to understand the frequency of 407 in 54943965.

Advancing to step 1:
The number 407 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 407

Advancing to step 2:
407 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 407

Let's proceed to step 3:
The number 407 fits into 549 1 times, leaving a remainder of 142.
The next digit of our result is 1. 
Result so far: 1.0
If we take 407 away from 549, we end up with 142.
Take the next digit (4) from the dividend and append it to 142, then repeat: 1424 / 407

Let's proceed to step 4:
1424 divided by 407 is 3 with a remainder of 203.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 1221 from 1424 leaves us with 203.
Include the next digit (3) from the dividend after 203, then repeat: 2033 / 407

Advancing to step 5:
The number 407 fits into 2033 4 times, leaving a remainder of 405.
Put 4 as the next digit of the answer. 
Result so far: 134.0
The remainder is 405 after subtracting 1628 from 2033.
Bring next digit (9) of the dividend behind the 405 and repeat the process: 4059 / 407

Moving on to step 6:
407 can be fit into 4059 9 times, resulting in a remainder of 396.
Put 9 as the next digit of the answer. 
Result so far: 1349.0
The remainder is 396 after subtracting 3663 from 4059.
Include the next digit (6) from the dividend after 396, then repeat: 3966 / 407

Going ahead to step 7:
The number 407 fits into 3966 9 times, leaving a remainder of 303.
Put 9 as the next digit of the answer. 
Result so far: 13499.0
If we take 3663 away from 3966, we end up with 303.
Include the next digit (5) from the dividend after 303, then repeat: 3035 / 407

On to step 8:
If we divide 3035 by 407, we get 7 and a remainder of 186.
The number 7 becomes the next digit in our result. 
Result so far: 134997.0
The remainder is 186 after subtracting 2849 from 3035.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 9:
The number 407 fits into 1860 4 times, leaving a remainder of 232.
The number 4 becomes the next digit in our result. 
Result so far: 134997.4
Subtracting 1628 from 1860 leaves us with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 10:
407 goes into 2320 5 times with a remainder of 285.
Record the quotient 5 as the next digit in the result. 
Result so far: 134997.45
The remainder is 285 after subtracting 2035 from 2320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

Moving on to step 11:
2850 divided by 407 is 7 with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 134997.457
Deduct 2849 from 2850 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 12:
407 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 134997.457
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 13:
100 divided by 407 is 0 with a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 134997.457
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

In conclusion, the division gives 134997.457 with a balance of 0.0001.