We divide 27367516 by 400
The aim is to understand the frequency of 400 in 27367516.

On to step 1:
400 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
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 400

Let's proceed to step 2:
400 can be fit into 27 0 times, resulting in a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 400

Let's proceed to step 3:
273 divided by 400 is 0 with a remainder of 273.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 273 leaves us with 273.
Append the next digit (6) from the dividend to 273 and continue with: 2736 / 400

Going ahead to step 4:
400 can be fit into 2736 6 times, resulting in a remainder of 336.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 2400 from 2736, we get 336.
Take the next digit (7) from the dividend and append it to 336, then repeat: 3367 / 400

Advancing to step 5:
If we divide 3367 by 400, we get 8 and a remainder of 167.
Use 8 as the next digit of our solution. 
Result so far: 68.0
Subtract 3200 from 3367 to get 167.
Grab the next digit (5) from the dividend, add it to 167, then carry on: 1675 / 400

On to step 6:
When dividing 1675 by 400, we get 4 with a remainder of 75.
Write down 4 as next digit of the result. 
Result so far: 684.0
Subtract 1600 from 1675 to get 75.
Append the next digit (1) from the dividend to 75 and continue with: 751 / 400

Advancing to step 7:
751 divided by 400 is 1 with a remainder of 351.
The number 1 becomes the next digit in our result. 
Result so far: 6841.0
Subtract 400 from 751 to get 351.
Grab the next digit (6) from the dividend, add it to 351, then carry on: 3516 / 400

Step 8:
If we divide 3516 by 400, we get 8 and a remainder of 316.
Record the quotient 8 as the next digit in the result. 
Result so far: 68418.0
Subtracting 3200 from 3516 leaves us with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Going ahead to step 9:
If we divide 3160 by 400, we get 7 and a remainder of 360.
Use 7 as the next digit of our solution. 
Result so far: 68418.7
If we subtract 2800 from 3160, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 10:
3600 divided by 400 is 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 68418.79
Deduct 3600 from 3600 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
400 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 68418.79
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
400 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 68418.79
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 68418.79 with a balance of 0.0.