We're dividing 82617977 by 520 
The aim is to understand the frequency of 520 in 82617977.

Step 1:
If we divide 8 by 520, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 520

Moving on to step 2:
520 goes into 82 0 times with a remainder of 82.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 82, we get 82.
Append the next digit (6) from the dividend to 82 and continue with: 826 / 520

Moving on to step 3:
When dividing 826 by 520, we get 1 with a remainder of 306.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 306 after subtracting 520 from 826.
Bring next digit (1) of the dividend behind the 306 and repeat the process: 3061 / 520

Step 4:
When dividing 3061 by 520, we get 5 with a remainder of 461.
The next digit of our result is 5. 
Result so far: 15.0
Subtract 2600 from 3061 to get 461.
Grab the next digit (7) from the dividend, add it to 461, then carry on: 4617 / 520

On to step 5:
If we divide 4617 by 520, we get 8 and a remainder of 457.
Put 8 as the next digit of the answer. 
Result so far: 158.0
Subtracting 4160 from 4617 leaves us with 457.
Fetch the next digit (9) from the dividend, attach it to 457 and continue: 4579 / 520

Let's proceed to step 6:
When dividing 4579 by 520, we get 8 with a remainder of 419.
The number 8 becomes the next digit in our result. 
Result so far: 1588.0
Deduct 4160 from 4579 and we're left with 419.
Bring next digit (7) of the dividend behind the 419 and repeat the process: 4197 / 520

Let's proceed to step 7:
520 can be fit into 4197 8 times, resulting in a remainder of 37.
The number 8 becomes the next digit in our result. 
Result so far: 15888.0
Subtract 4160 from 4197 to get 37.
Include the next digit (7) from the dividend after 37, then repeat: 377 / 520

Going ahead to step 8:
The number 520 fits into 377 0 times, leaving a remainder of 377.
The next digit of our result is 0. 
Result so far: 158880.0
Subtract 0 from 377 to get 377.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3770, and continue the process.

Let's proceed to step 9:
The number 520 fits into 3770 7 times, leaving a remainder of 130.
The number 7 becomes the next digit in our result. 
Result so far: 158880.7
If we subtract 3640 from 3770, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

On to step 10:
If we divide 1300 by 520, we get 2 and a remainder of 260.
Put 2 as the next digit of the answer. 
Result so far: 158880.72
Subtracting 1040 from 1300 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 11:
2600 divided by 520 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 158880.725
If we subtract 2600 from 2600, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
520 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 158880.725
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 13:
If we divide 0 by 520, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 158880.725
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 158880.725 with a balance of 0.0.