We look at the division of 76107267 by 540 
The aim is to understand the frequency of 540 in 76107267.

Let's proceed to step 1:
540 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 540

Advancing to step 2:
540 goes into 76 0 times with a remainder of 76.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 76 to get 76.
Bring next digit (1) of the dividend behind the 76 and repeat the process: 761 / 540

On to step 3:
540 goes into 761 1 times with a remainder of 221.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 540 away from 761, we end up with 221.
Grab the next digit (0) from the dividend, add it to 221, then carry on: 2210 / 540

Going ahead to step 4:
2210 divided by 540 is 4 with a remainder of 50.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtracting 2160 from 2210 leaves us with 50.
Grab the next digit (7) from the dividend, add it to 50, then carry on: 507 / 540

Moving on to step 5:
507 divided by 540 is 0 with a remainder of 507.
Put 0 as the next digit of the answer. 
Result so far: 140.0
Subtract 0 from 507 to get 507.
Include the next digit (2) from the dividend after 507, then repeat: 5072 / 540

Advancing to step 6:
5072 divided by 540 is 9 with a remainder of 212.
The number 9 becomes the next digit in our result. 
Result so far: 1409.0
Deduct 4860 from 5072 and we're left with 212.
Bring next digit (6) of the dividend behind the 212 and repeat the process: 2126 / 540

Advancing to step 7:
If we divide 2126 by 540, we get 3 and a remainder of 506.
The next digit of our result is 3. 
Result so far: 14093.0
Subtract 1620 from 2126 to get 506.
Append the next digit (7) from the dividend to 506 and continue with: 5067 / 540

Step 8:
The number 540 fits into 5067 9 times, leaving a remainder of 207.
Put 9 as the next digit of the answer. 
Result so far: 140939.0
Deduct 4860 from 5067 and we're left with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

On to step 9:
When dividing 2070 by 540, we get 3 with a remainder of 450.
Use 3 as the next digit of our solution. 
Result so far: 140939.3
The remainder is 450 after subtracting 1620 from 2070.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Advancing to step 10:
4500 divided by 540 is 8 with a remainder of 180.
The next digit of our result is 8. 
Result so far: 140939.38
Subtract 4320 from 4500 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 11:
1800 divided by 540 is 3 with a remainder of 180.
Write down 3 as next digit of the result. 
Result so far: 140939.383
If we take 1620 away from 1800, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Let's proceed to step 12:
540 goes into 1800 3 times with a remainder of 180.
Put 3 as the next digit of the answer. 
Result so far: 140939.3833
If we subtract 1620 from 1800, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

After the division, we end up with 140939.3833 and a remainder of 0.0018.