544344 ÷ 27 
The aim is to understand the frequency of 27 in 544344.

Going ahead to step 1:
If we divide 5 by 27, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 27

Step 2:
When dividing 54 by 27, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 0 after subtracting 54 from 54.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 27

Moving on to step 3:
27 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we take 0 away from 4, we end up with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 27

Moving on to step 4:
27 goes into 43 1 times with a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 201.0
Deduct 27 from 43 and we're left with 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 27

Step 5:
164 divided by 27 is 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 2016.0
Subtract 162 from 164 to get 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 27

Moving on to step 6:
The number 27 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 20160.0
Deduct 0 from 24 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.

Going ahead to step 7:
27 can be fit into 240 8 times, resulting in a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 20160.8
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.

Step 8:
The number 27 fits into 240 8 times, leaving a remainder of 24.
The next digit of our result is 8. 
Result so far: 20160.88
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 20160.88 with a balance of 0.024.