We're dividing 60749731 by 540 
The aim is to understand the frequency of 540 in 60749731.

Going ahead to step 1:
540 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 540

Moving on to step 2:
540 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Take the next digit (7) from the dividend and append it to 60, then repeat: 607 / 540

Let's proceed to step 3:
540 can be fit into 607 1 times, resulting in a remainder of 67.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 540 from 607, we get 67.
Fetch the next digit (4) from the dividend, attach it to 67 and continue: 674 / 540

Going ahead to step 4:
540 can be fit into 674 1 times, resulting in a remainder of 134.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we subtract 540 from 674, we get 134.
Bring next digit (9) of the dividend behind the 134 and repeat the process: 1349 / 540

Going ahead to step 5:
540 goes into 1349 2 times with a remainder of 269.
Record the quotient 2 as the next digit in the result. 
Result so far: 112.0
If we take 1080 away from 1349, we end up with 269.
Take the next digit (7) from the dividend and append it to 269, then repeat: 2697 / 540

Let's proceed to step 6:
If we divide 2697 by 540, we get 4 and a remainder of 537.
The next digit of our result is 4. 
Result so far: 1124.0
If we subtract 2160 from 2697, we get 537.
Include the next digit (3) from the dividend after 537, then repeat: 5373 / 540

Advancing to step 7:
If we divide 5373 by 540, we get 9 and a remainder of 513.
Put 9 as the next digit of the answer. 
Result so far: 11249.0
Subtract 4860 from 5373 to get 513.
Include the next digit (1) from the dividend after 513, then repeat: 5131 / 540

Let's proceed to step 8:
If we divide 5131 by 540, we get 9 and a remainder of 271.
Write down 9 as next digit of the result. 
Result so far: 112499.0
If we take 4860 away from 5131, we end up with 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

Let's proceed to step 9:
540 can be fit into 2710 5 times, resulting in a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 112499.5
The remainder is 10 after subtracting 2700 from 2710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
If we divide 100 by 540, we get 0 and a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 112499.5
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
540 goes into 1000 1 times with a remainder of 460.
Write down 1 as next digit of the result. 
Result so far: 112499.501
Subtracting 540 from 1000 leaves us with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Moving on to step 12:
540 goes into 4600 8 times with a remainder of 280.
Put 8 as the next digit of the answer. 
Result so far: 112499.5018
The remainder is 280 after subtracting 4320 from 4600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 13:
2800 divided by 540 is 5 with a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 112499.50185
Deduct 2700 from 2800 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 14:
When dividing 1000 by 540, we get 1 with a remainder of 460.
The number 1 becomes the next digit in our result. 
Result so far: 112499.501851
If we take 540 away from 1000, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 15:
When dividing 4600 by 540, we get 8 with a remainder of 280.
Use 8 as the next digit of our solution. 
Result so far: 112499.5018518
Deduct 4320 from 4600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 16:
540 can be fit into 2800 5 times, resulting in a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 112499.50185185
If we subtract 2700 from 2800, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

In conclusion, the division gives 112499.50185185 with a balance of 1e-07.