We look at the division of 232767 by 81 
The aim is to understand the frequency of 81 in 232767.

On to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 81

Let's proceed to step 2:
If we divide 23 by 81, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 81

Moving on to step 3:
81 goes into 232 2 times with a remainder of 70.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 162 from 232 to get 70.
Include the next digit (7) from the dividend after 70, then repeat: 707 / 81

On to step 4:
81 goes into 707 8 times with a remainder of 59.
The next digit of our result is 8. 
Result so far: 28.0
Deduct 648 from 707 and we're left with 59.
Include the next digit (6) from the dividend after 59, then repeat: 596 / 81

Advancing to step 5:
81 can be fit into 596 7 times, resulting in a remainder of 29.
Record the quotient 7 as the next digit in the result. 
Result so far: 287.0
If we take 567 away from 596, we end up with 29.
Include the next digit (7) from the dividend after 29, then repeat: 297 / 81

Advancing to step 6:
297 divided by 81 is 3 with a remainder of 54.
The next digit of our result is 3. 
Result so far: 2873.0
If we take 243 away from 297, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 7:
81 goes into 540 6 times with a remainder of 54.
The next digit of our result is 6. 
Result so far: 2873.6
If we subtract 486 from 540, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 8:
81 goes into 540 6 times with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 2873.66
Subtract 486 from 540 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 2873.66 and a remainder of 0.054.