78963482 ÷ 540 
The aim is to understand the frequency of 540 in 78963482.

Advancing to step 1:
7 divided by 540 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 540

Going ahead to step 2:
When dividing 78 by 540, we get 0 with a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (9) from the dividend after 78, then repeat: 789 / 540

Step 3:
The number 540 fits into 789 1 times, leaving a remainder of 249.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 540 from 789, we get 249.
Grab the next digit (6) from the dividend, add it to 249, then carry on: 2496 / 540

Step 4:
2496 divided by 540 is 4 with a remainder of 336.
Put 4 as the next digit of the answer. 
Result so far: 14.0
The remainder is 336 after subtracting 2160 from 2496.
Bring next digit (3) of the dividend behind the 336 and repeat the process: 3363 / 540

Advancing to step 5:
3363 divided by 540 is 6 with a remainder of 123.
The number 6 becomes the next digit in our result. 
Result so far: 146.0
Deduct 3240 from 3363 and we're left with 123.
Include the next digit (4) from the dividend after 123, then repeat: 1234 / 540

Advancing to step 6:
The number 540 fits into 1234 2 times, leaving a remainder of 154.
The next digit of our result is 2. 
Result so far: 1462.0
The remainder is 154 after subtracting 1080 from 1234.
Include the next digit (8) from the dividend after 154, then repeat: 1548 / 540

Advancing to step 7:
The number 540 fits into 1548 2 times, leaving a remainder of 468.
The number 2 becomes the next digit in our result. 
Result so far: 14622.0
If we take 1080 away from 1548, we end up with 468.
Bring next digit (2) of the dividend behind the 468 and repeat the process: 4682 / 540

Moving on to step 8:
If we divide 4682 by 540, we get 8 and a remainder of 362.
Use 8 as the next digit of our solution. 
Result so far: 146228.0
Subtract 4320 from 4682 to get 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Moving on to step 9:
When dividing 3620 by 540, we get 6 with a remainder of 380.
Use 6 as the next digit of our solution. 
Result so far: 146228.6
If we subtract 3240 from 3620, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 10:
540 can be fit into 3800 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 146228.67
Deduct 3780 from 3800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
540 goes into 200 0 times with a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 146228.67
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 12:
2000 divided by 540 is 3 with a remainder of 380.
The number 3 becomes the next digit in our result. 
Result so far: 146228.6703
If we subtract 1620 from 2000, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

On to step 13:
If we divide 3800 by 540, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 146228.67037
Deduct 3780 from 3800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 540, we get 0 and a remainder of 200.
Use 0 as the next digit of our solution. 
Result so far: 146228.67037
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 15:
2000 divided by 540 is 3 with a remainder of 380.
Use 3 as the next digit of our solution. 
Result so far: 146228.6703703
Deduct 1620 from 2000 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 16:
540 goes into 3800 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 146228.67037037
Subtracting 3780 from 3800 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 146228.67037037 with a balance of 2e-08.