We look at the division of 54261 by 27 
The aim is to understand the frequency of 27 in 54261.

On to step 1:
27 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 27

Moving on to step 2:
The number 27 fits into 54 2 times, leaving a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 54 from 54 and we're left with 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 27

Going ahead to step 3:
27 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 27

Moving on to step 4:
The number 27 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 200.0
The remainder is 26 after subtracting 0 from 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 27

Advancing to step 5:
The number 27 fits into 261 9 times, leaving a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 2009.0
If we subtract 243 from 261, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 6:
27 can be fit into 180 6 times, resulting in a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 2009.6
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.

Moving on to step 7:
27 goes into 180 6 times with a remainder of 18.
Record the quotient 6 as the next digit in the result. 
Result so far: 2009.66
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.

The quotient of the division is 2009.66, and the remainder is 0.018.