231438 ÷ 27 
The aim is to understand the frequency of 27 in 231438.

Let's proceed to step 1:
2 divided by 27 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 27

Advancing to step 2:
If we divide 23 by 27, we get 0 and a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 27

Going ahead to step 3:
231 divided by 27 is 8 with a remainder of 15.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtract 216 from 231 to get 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 27

Going ahead to step 4:
27 goes into 154 5 times with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 85.0
If we subtract 135 from 154, we get 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 27

Moving on to step 5:
193 divided by 27 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 857.0
The remainder is 4 after subtracting 189 from 193.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 27

On to step 6:
27 goes into 48 1 times with a remainder of 21.
The next digit of our result is 1. 
Result so far: 8571.0
If we take 27 away from 48, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
27 goes into 210 7 times with a remainder of 21.
The next digit of our result is 7. 
Result so far: 8571.7
Subtract 189 from 210 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 8:
If we divide 210 by 27, we get 7 and a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 8571.77
Subtract 189 from 210 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

The final result is 8571.77 with a remainder of 0.021.