We look at the division of 61990354 by 27 
The aim is to understand the frequency of 27 in 61990354.

Moving on to step 1:
If we divide 6 by 27, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 27

Let's proceed to step 2:
27 can be fit into 61 2 times, resulting in a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 7 after subtracting 54 from 61.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 27

Step 3:
When dividing 79 by 27, we get 2 with a remainder of 25.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 54 from 79 to get 25.
Bring next digit (9) of the dividend behind the 25 and repeat the process: 259 / 27

On to step 4:
If we divide 259 by 27, we get 9 and a remainder of 16.
The number 9 becomes the next digit in our result. 
Result so far: 229.0
If we take 243 away from 259, we end up with 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 27

On to step 5:
When dividing 160 by 27, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2295.0
Deduct 135 from 160 and we're left with 25.
Take the next digit (3) from the dividend and append it to 25, then repeat: 253 / 27

On to step 6:
When dividing 253 by 27, we get 9 with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 22959.0
If we subtract 243 from 253, we get 10.
Append the next digit (5) from the dividend to 10 and continue with: 105 / 27

Going ahead to step 7:
If we divide 105 by 27, we get 3 and a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 229593.0
Deduct 81 from 105 and we're left with 24.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 27

Going ahead to step 8:
27 goes into 244 9 times with a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 2295939.0
Subtracting 243 from 244 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 9:
When dividing 10 by 27, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 2295939.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
If we divide 100 by 27, we get 3 and a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 2295939.03
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 11:
190 divided by 27 is 7 with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 2295939.037
If we take 189 away from 190, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 12:
27 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 2295939.037
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 13:
100 divided by 27 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 2295939.03703
Subtract 81 from 100 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 14:
27 goes into 190 7 times with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 2295939.037037
Subtract 189 from 190 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 15:
10 divided by 27 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 2295939.037037
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 16:
100 divided by 27 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 2295939.03703703
Subtracting 81 from 100 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 2295939.03703703 with a balance of 1.9e-08.