We look at the division of 71311263 by 54 
The aim is to understand the frequency of 54 in 71311263.

Going ahead to step 1:
7 divided by 54 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 54

Let's proceed to step 2:
71 divided by 54 is 1 with a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 54 from 71, we get 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 54

Let's proceed to step 3:
The number 54 fits into 173 3 times, leaving a remainder of 11.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 162 from 173 leaves us with 11.
Include the next digit (1) from the dividend after 11, then repeat: 111 / 54

Moving on to step 4:
If we divide 111 by 54, we get 2 and a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
The remainder is 3 after subtracting 108 from 111.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 54

Step 5:
If we divide 31 by 54, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 1320.0
If we subtract 0 from 31, we get 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 54

Going ahead to step 6:
If we divide 312 by 54, we get 5 and a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 13205.0
Subtract 270 from 312 to get 42.
Append the next digit (6) from the dividend to 42 and continue with: 426 / 54

Going ahead to step 7:
426 divided by 54 is 7 with a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 132057.0
Deduct 378 from 426 and we're left with 48.
Take the next digit (3) from the dividend and append it to 48, then repeat: 483 / 54

Moving on to step 8:
If we divide 483 by 54, we get 8 and a remainder of 51.
Use 8 as the next digit of our solution. 
Result so far: 1320578.0
Deduct 432 from 483 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 9:
54 goes into 510 9 times with a remainder of 24.
Record the quotient 9 as the next digit in the result. 
Result so far: 1320578.9
Subtracting 486 from 510 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
54 goes into 240 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 1320578.94
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 11:
240 divided by 54 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 1320578.944
If we subtract 216 from 240, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 1320578.944 and a remainder of 0.0024.