We look at the division of 185944 by 27 
The aim is to understand the frequency of 27 in 185944.

On to step 1:
27 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 27

On to step 2:
When dividing 18 by 27, we get 0 with a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 27

Going ahead to step 3:
27 can be fit into 185 6 times, resulting in a remainder of 23.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 162 from 185 to get 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 27

Advancing to step 4:
If we divide 239 by 27, we get 8 and a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 68.0
Deduct 216 from 239 and we're left with 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 27

Moving on to step 5:
27 goes into 234 8 times with a remainder of 18.
The next digit of our result is 8. 
Result so far: 688.0
Subtract 216 from 234 to get 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 27

Advancing to step 6:
27 can be fit into 184 6 times, resulting in a remainder of 22.
The next digit of our result is 6. 
Result so far: 6886.0
The remainder is 22 after subtracting 162 from 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
27 can be fit into 220 8 times, resulting in a remainder of 4.
The next digit of our result is 8. 
Result so far: 6886.8
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
When dividing 40 by 27, we get 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 6886.81
If we subtract 27 from 40, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 9:
When dividing 130 by 27, we get 4 with a remainder of 22.
The next digit of our result is 4. 
Result so far: 6886.814
Deduct 108 from 130 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
27 goes into 220 8 times with a remainder of 4.
The next digit of our result is 8. 
Result so far: 6886.8148
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
If we divide 40 by 27, we get 1 and a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 6886.81481
Subtracting 27 from 40 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 12:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 6886.814814
Subtract 108 from 130 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 13:
27 goes into 220 8 times with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 6886.8148148
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
The number 27 fits into 40 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 6886.81481481
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 6886.81481481 with a balance of 1.3e-08.