We look at the division of 540405 by 71 
The aim is to understand the frequency of 71 in 540405.

On to step 1:
71 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 71

Step 2:
71 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 71

On to step 3:
71 goes into 540 7 times with a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 497 away from 540, we end up with 43.
Take the next digit (4) from the dividend and append it to 43, then repeat: 434 / 71

Step 4:
The number 71 fits into 434 6 times, leaving a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
Subtracting 426 from 434 leaves us with 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 71

Let's proceed to step 5:
71 can be fit into 80 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 761.0
The remainder is 9 after subtracting 71 from 80.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 71

Going ahead to step 6:
71 can be fit into 95 1 times, resulting in a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 7611.0
Subtracting 71 from 95 leaves us 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.

Let's proceed to step 7:
If we divide 240 by 71, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 7611.3
Subtract 213 from 240 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 8:
270 divided by 71 is 3 with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 7611.33
Subtracting 213 from 270 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

After the division, we end up with 7611.33 and a remainder of 0.057.