We divide 96558360 by 540
The aim is to understand the frequency of 540 in 96558360.

Step 1:
When dividing 9 by 540, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 540

On to step 2:
The number 540 fits into 96 0 times, leaving a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Include the next digit (5) from the dividend after 96, then repeat: 965 / 540

Moving on to step 3:
965 divided by 540 is 1 with a remainder of 425.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 540 from 965, we get 425.
Take the next digit (5) from the dividend and append it to 425, then repeat: 4255 / 540

Going ahead to step 4:
The number 540 fits into 4255 7 times, leaving a remainder of 475.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 3780 from 4255 and we're left with 475.
Grab the next digit (8) from the dividend, add it to 475, then carry on: 4758 / 540

Going ahead to step 5:
4758 divided by 540 is 8 with a remainder of 438.
Record the quotient 8 as the next digit in the result. 
Result so far: 178.0
Subtract 4320 from 4758 to get 438.
Include the next digit (3) from the dividend after 438, then repeat: 4383 / 540

On to step 6:
If we divide 4383 by 540, we get 8 and a remainder of 63.
Write down 8 as next digit of the result. 
Result so far: 1788.0
Subtract 4320 from 4383 to get 63.
Grab the next digit (6) from the dividend, add it to 63, then carry on: 636 / 540

Let's proceed to step 7:
The number 540 fits into 636 1 times, leaving a remainder of 96.
Use 1 as the next digit of our solution. 
Result so far: 17881.0
Subtract 540 from 636 to get 96.
Take the next digit (0) from the dividend and append it to 96, then repeat: 960 / 540

On to step 8:
The number 540 fits into 960 1 times, leaving a remainder of 420.
Write down 1 as next digit of the result. 
Result so far: 178811.0
Subtracting 540 from 960 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 9:
540 can be fit into 4200 7 times, resulting in a remainder of 420.
The next digit of our result is 7. 
Result so far: 178811.7
Subtract 3780 from 4200 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 10:
When dividing 4200 by 540, we get 7 with a remainder of 420.
Use 7 as the next digit of our solution. 
Result so far: 178811.77
Deduct 3780 from 4200 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

The final result is 178811.77 with a remainder of 0.42.