Let's divide 20823416 by 540
The aim is to understand the frequency of 540 in 20823416.

Step 1:
540 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 540

Going ahead to step 2:
When dividing 20 by 540, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 540

Step 3:
When dividing 208 by 540, we get 0 with a remainder of 208.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 208, we get 208.
Append the next digit (2) from the dividend to 208 and continue with: 2082 / 540

Going ahead to step 4:
When dividing 2082 by 540, we get 3 with a remainder of 462.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 462 after subtracting 1620 from 2082.
Grab the next digit (3) from the dividend, add it to 462, then carry on: 4623 / 540

Moving on to step 5:
If we divide 4623 by 540, we get 8 and a remainder of 303.
Put 8 as the next digit of the answer. 
Result so far: 38.0
Subtracting 4320 from 4623 leaves us with 303.
Append the next digit (4) from the dividend to 303 and continue with: 3034 / 540

Let's proceed to step 6:
3034 divided by 540 is 5 with a remainder of 334.
Write down 5 as next digit of the result. 
Result so far: 385.0
The remainder is 334 after subtracting 2700 from 3034.
Append the next digit (1) from the dividend to 334 and continue with: 3341 / 540

Let's proceed to step 7:
540 goes into 3341 6 times with a remainder of 101.
Write down 6 as next digit of the result. 
Result so far: 3856.0
The remainder is 101 after subtracting 3240 from 3341.
Bring next digit (6) of the dividend behind the 101 and repeat the process: 1016 / 540

On to step 8:
When dividing 1016 by 540, we get 1 with a remainder of 476.
Write down 1 as next digit of the result. 
Result so far: 38561.0
If we take 540 away from 1016, we end up with 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Let's proceed to step 9:
If we divide 4760 by 540, we get 8 and a remainder of 440.
Write down 8 as next digit of the result. 
Result so far: 38561.8
The remainder is 440 after subtracting 4320 from 4760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 10:
4400 divided by 540 is 8 with a remainder of 80.
The next digit of our result is 8. 
Result so far: 38561.88
If we subtract 4320 from 4400, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 38561.88 and a remainder of 0.08.