We're dividing 69613971 by 540 
The aim is to understand the frequency of 540 in 69613971.

Let's proceed to step 1:
If we divide 6 by 540, we get 0 and a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (9) from the dividend, add it to 6, then carry on: 69 / 540

On to step 2:
540 goes into 69 0 times with a remainder of 69.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 69, we get 69.
Fetch the next digit (6) from the dividend, attach it to 69 and continue: 696 / 540

On to step 3:
When dividing 696 by 540, we get 1 with a remainder of 156.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 156 after subtracting 540 from 696.
Append the next digit (1) from the dividend to 156 and continue with: 1561 / 540

On to step 4:
When dividing 1561 by 540, we get 2 with a remainder of 481.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 1080 from 1561 leaves us with 481.
Append the next digit (3) from the dividend to 481 and continue with: 4813 / 540

On to step 5:
If we divide 4813 by 540, we get 8 and a remainder of 493.
Put 8 as the next digit of the answer. 
Result so far: 128.0
If we subtract 4320 from 4813, we get 493.
Append the next digit (9) from the dividend to 493 and continue with: 4939 / 540

Let's proceed to step 6:
540 can be fit into 4939 9 times, resulting in a remainder of 79.
The number 9 becomes the next digit in our result. 
Result so far: 1289.0
Subtract 4860 from 4939 to get 79.
Append the next digit (7) from the dividend to 79 and continue with: 797 / 540

Advancing to step 7:
797 divided by 540 is 1 with a remainder of 257.
Write down 1 as next digit of the result. 
Result so far: 12891.0
Deduct 540 from 797 and we're left with 257.
Bring next digit (1) of the dividend behind the 257 and repeat the process: 2571 / 540

Let's proceed to step 8:
2571 divided by 540 is 4 with a remainder of 411.
The number 4 becomes the next digit in our result. 
Result so far: 128914.0
Subtracting 2160 from 2571 leaves us with 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

Going ahead to step 9:
When dividing 4110 by 540, we get 7 with a remainder of 330.
Record the quotient 7 as the next digit in the result. 
Result so far: 128914.7
The remainder is 330 after subtracting 3780 from 4110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Step 10:
540 can be fit into 3300 6 times, resulting in a remainder of 60.
Record the quotient 6 as the next digit in the result. 
Result so far: 128914.76
The remainder is 60 after subtracting 3240 from 3300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
If we divide 600 by 540, we get 1 and a remainder of 60.
Use 1 as the next digit of our solution. 
Result so far: 128914.761
If we take 540 away from 600, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
540 goes into 600 1 times with a remainder of 60.
Write down 1 as next digit of the result. 
Result so far: 128914.7611
Deduct 540 from 600 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final outcome is 128914.7611, with a leftover of 0.0006.