We look at the division of 540145 by 44 
The aim is to understand the frequency of 44 in 540145.

Going ahead to step 1:
5 divided by 44 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 44

Advancing to step 2:
When dividing 54 by 44, we get 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 44 from 54, we get 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 44

Going ahead to step 3:
The number 44 fits into 100 2 times, leaving a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Deduct 88 from 100 and we're left with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 44

Step 4:
When dividing 121 by 44, we get 2 with a remainder of 33.
Put 2 as the next digit of the answer. 
Result so far: 122.0
Subtract 88 from 121 to get 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 44

Step 5:
334 divided by 44 is 7 with a remainder of 26.
Record the quotient 7 as the next digit in the result. 
Result so far: 1227.0
The remainder is 26 after subtracting 308 from 334.
Append the next digit (5) from the dividend to 26 and continue with: 265 / 44

Advancing to step 6:
44 can be fit into 265 6 times, resulting in a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 12276.0
Subtracting 264 from 265 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
10 divided by 44 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 12276.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 44 is 2 with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 12276.02
Deduct 88 from 100 and we're left 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.

Step 9:
44 can be fit into 120 2 times, resulting in a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 12276.022
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 12276.022, and the remainder is 0.0032.