223740 ÷ 54 
The aim is to understand the frequency of 54 in 223740.

On to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 54

Going ahead to step 2:
54 can be fit into 22 0 times, resulting in a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 22, we get 22.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 54

Let's proceed to step 3:
When dividing 223 by 54, we get 4 with a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 7 after subtracting 216 from 223.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 54

Let's proceed to step 4:
The number 54 fits into 77 1 times, leaving a remainder of 23.
The next digit of our result is 1. 
Result so far: 41.0
The remainder is 23 after subtracting 54 from 77.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 54

Going ahead to step 5:
The number 54 fits into 234 4 times, leaving a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 414.0
Deduct 216 from 234 and we're left with 18.
Take the next digit (0) from the dividend and append it to 18, then repeat: 180 / 54

Step 6:
If we divide 180 by 54, we get 3 and a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 4143.0
Subtracting 162 from 180 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
The number 54 fits into 180 3 times, leaving a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 4143.3
The remainder is 18 after subtracting 162 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
54 goes into 180 3 times with a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 4143.33
Deduct 162 from 180 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 4143.33 and a remainder of 0.018.