We're dividing 545439 by 27 
The aim is to understand the frequency of 27 in 545439.

Advancing to step 1:
5 divided by 27 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 27

On to step 2:
27 goes into 54 2 times with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 54 from 54 leaves us with 0.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 27

Moving on to step 3:
The number 27 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 27

Moving on to step 4:
The number 27 fits into 54 2 times, leaving a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 202.0
Subtracting 54 from 54 leaves us with 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 27

Let's proceed to step 5:
The number 27 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 2020.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 27

Going ahead to step 6:
If we divide 39 by 27, we get 1 and a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 20201.0
If we take 27 away from 39, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
The number 27 fits into 120 4 times, leaving a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 20201.4
The remainder is 12 after subtracting 108 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
27 can be fit into 120 4 times, resulting in a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 20201.44
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 20201.44 with a remainder of 0.012.