We look at the division of 613974 by 27 
The aim is to understand the frequency of 27 in 613974.

Advancing to step 1:
The number 27 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 27

Moving on to step 2:
If we divide 61 by 27, we get 2 and a remainder of 7.
The next digit of our result is 2. 
Result so far: 2.0
If we take 54 away from 61, we end up with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 27

Going ahead to step 3:
27 goes into 73 2 times with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 54 from 73 and we're left with 19.
Append the next digit (9) from the dividend to 19 and continue with: 199 / 27

Moving on to step 4:
If we divide 199 by 27, we get 7 and a remainder of 10.
The next digit of our result is 7. 
Result so far: 227.0
The remainder is 10 after subtracting 189 from 199.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 27

Advancing to step 5:
107 divided by 27 is 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 2273.0
Subtract 81 from 107 to get 26.
Append the next digit (4) from the dividend to 26 and continue with: 264 / 27

Step 6:
The number 27 fits into 264 9 times, leaving a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 22739.0
If we take 243 away from 264, 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.

Going ahead to step 7:
27 can be fit into 210 7 times, resulting in a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 22739.7
If we take 189 away from 210, 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 8:
210 divided by 27 is 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 22739.77
If we take 189 away from 210, 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.

The final outcome is 22739.77, with a leftover of 0.021.