We're dividing 189438 by 54 
The aim is to understand the frequency of 54 in 189438.

Going ahead to step 1:
1 divided by 54 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 54

Let's proceed to step 2:
The number 54 fits into 18 0 times, leaving a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 54

Moving on to step 3:
If we divide 189 by 54, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 162 from 189 to get 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 54

Step 4:
When dividing 274 by 54, we get 5 with a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 35.0
If we take 270 away from 274, we end up with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 54

Advancing to step 5:
54 can be fit into 43 0 times, resulting in a remainder of 43.
The next digit of our result is 0. 
Result so far: 350.0
Subtracting 0 from 43 leaves us with 43.
Append the next digit (8) from the dividend to 43 and continue with: 438 / 54

Step 6:
54 goes into 438 8 times with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 3508.0
The remainder is 6 after subtracting 432 from 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
When dividing 60 by 54, we get 1 with a remainder of 6.
The next digit of our result is 1. 
Result so far: 3508.1
If we take 54 away from 60, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
The number 54 fits into 60 1 times, leaving a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 3508.11
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 3508.11 with a balance of 0.006.