We're dividing 540147 by 76 
The aim is to understand the frequency of 76 in 540147.

On to step 1:
The number 76 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 76

Going ahead to step 2:
The number 76 fits into 54 0 times, leaving a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 76

Let's proceed to step 3:
76 can be fit into 540 7 times, resulting in a remainder of 8.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 532 from 540 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 76

Let's proceed to step 4:
81 divided by 76 is 1 with a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 71.0
If we subtract 76 from 81, we get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 76

On to step 5:
The number 76 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 710.0
If we take 0 away from 54, we end up with 54.
Take the next digit (7) from the dividend and append it to 54, then repeat: 547 / 76

Going ahead to step 6:
When dividing 547 by 76, we get 7 with a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 7107.0
If we take 532 away from 547, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
When dividing 150 by 76, we get 1 with a remainder of 74.
Put 1 as the next digit of the answer. 
Result so far: 7107.1
The remainder is 74 after subtracting 76 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 8:
When dividing 740 by 76, we get 9 with a remainder of 56.
The next digit of our result is 9. 
Result so far: 7107.19
If we subtract 684 from 740, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 9:
560 divided by 76 is 7 with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 7107.197
The remainder is 28 after subtracting 532 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 10:
If we divide 280 by 76, we get 3 and a remainder of 52.
The next digit of our result is 3. 
Result so far: 7107.1973
Subtracting 228 from 280 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 11:
If we divide 520 by 76, we get 6 and a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 7107.19736
Deduct 456 from 520 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 12:
640 divided by 76 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 7107.197368
If we take 608 away from 640, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 13:
If we divide 320 by 76, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 7107.1973684
If we subtract 304 from 320, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
76 goes into 160 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 7107.19736842
If we subtract 152 from 160, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 7107.19736842 with a remainder of 8e-09.