We look at the division of 96547 by 27 
The aim is to understand the frequency of 27 in 96547.

Moving on to step 1:
9 divided by 27 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 27

Going ahead to step 2:
When dividing 96 by 27, we get 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 81 from 96 and we're left with 15.
Include the next digit (5) from the dividend after 15, then repeat: 155 / 27

Advancing to step 3:
If we divide 155 by 27, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 35.0
If we take 135 away from 155, we end up with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 27

On to step 4:
27 can be fit into 204 7 times, resulting in a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 357.0
If we subtract 189 from 204, we get 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 27

Moving on to step 5:
If we divide 157 by 27, we get 5 and a remainder of 22.
Use 5 as the next digit of our solution. 
Result so far: 3575.0
If we subtract 135 from 157, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 6:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 3575.8
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
40 divided by 27 is 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 3575.81
Subtracting 27 from 40 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 8:
130 divided by 27 is 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 3575.814
If we take 108 away from 130, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 9:
27 can be fit into 220 8 times, resulting in a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 3575.8148
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
27 can be fit into 40 1 times, resulting in a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 3575.81481
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 11:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 3575.814814
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 12:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The next digit of our result is 8. 
Result so far: 3575.8148148
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 13:
27 goes into 40 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 3575.81481481
Deduct 27 from 40 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 3575.81481481, and the remainder is 1.3e-08.