We look at the division of 38128608 by 540 
The aim is to understand the frequency of 540 in 38128608.

Step 1:
540 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 540

Advancing to step 2:
When dividing 38 by 540, we get 0 with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 38 leaves us with 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 540

Advancing to step 3:
540 can be fit into 381 0 times, resulting in a remainder of 381.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 381, we get 381.
Include the next digit (2) from the dividend after 381, then repeat: 3812 / 540

Advancing to step 4:
The number 540 fits into 3812 7 times, leaving a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 3780 from 3812 leaves us with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 540

On to step 5:
328 divided by 540 is 0 with a remainder of 328.
Use 0 as the next digit of our solution. 
Result so far: 70.0
If we take 0 away from 328, we end up with 328.
Append the next digit (6) from the dividend to 328 and continue with: 3286 / 540

Let's proceed to step 6:
If we divide 3286 by 540, we get 6 and a remainder of 46.
Use 6 as the next digit of our solution. 
Result so far: 706.0
Deduct 3240 from 3286 and we're left with 46.
Bring next digit (0) of the dividend behind the 46 and repeat the process: 460 / 540

Let's proceed to step 7:
When dividing 460 by 540, we get 0 with a remainder of 460.
The number 0 becomes the next digit in our result. 
Result so far: 7060.0
Subtracting 0 from 460 leaves us with 460.
Append the next digit (8) from the dividend to 460 and continue with: 4608 / 540

Moving on to step 8:
The number 540 fits into 4608 8 times, leaving a remainder of 288.
Record the quotient 8 as the next digit in the result. 
Result so far: 70608.0
If we take 4320 away from 4608, we end up with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Step 9:
540 goes into 2880 5 times with a remainder of 180.
The number 5 becomes the next digit in our result. 
Result so far: 70608.5
Deduct 2700 from 2880 and we're left 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.

Step 10:
540 goes into 1800 3 times with a remainder of 180.
The next digit of our result is 3. 
Result so far: 70608.53
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.

On to step 11:
If we divide 1800 by 540, we get 3 and a remainder of 180.
The next digit of our result is 3. 
Result so far: 70608.533
Subtract 1620 from 1800 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.

Our division results in 70608.533 with a remaining 0.018.