We divide 75540 by 28
The aim is to understand the frequency of 28 in 75540.

Step 1:
28 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 28

On to step 2:
28 goes into 75 2 times with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 56 away from 75, we end up with 19.
Fetch the next digit (5) from the dividend, attach it to 19 and continue: 195 / 28

On to step 3:
28 goes into 195 6 times with a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
Subtracting 168 from 195 leaves us with 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 28

On to step 4:
If we divide 274 by 28, we get 9 and a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 269.0
Subtracting 252 from 274 leaves us with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 28

Going ahead to step 5:
If we divide 220 by 28, we get 7 and a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 2697.0
If we take 196 away from 220, we end up 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.

Step 6:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2697.8
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2697.85
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2697.857
Subtract 196 from 200 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 9:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 2697.8571
Subtracting 28 from 40 leaves us 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.

Let's proceed to step 10:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 2697.85714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2697.857142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2697.8571428
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 13:
160 divided by 28 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2697.85714285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 2697.85714285 with a balance of 2e-08.