We're dividing 27471123 by 321 
The aim is to understand the frequency of 321 in 27471123.

Moving on to step 1:
2 divided by 321 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 321

Going ahead to step 2:
When dividing 27 by 321, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 321

Moving on to step 3:
321 can be fit into 274 0 times, resulting in a remainder of 274.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 274, we end up with 274.
Bring next digit (7) of the dividend behind the 274 and repeat the process: 2747 / 321

Advancing to step 4:
The number 321 fits into 2747 8 times, leaving a remainder of 179.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 2568 from 2747 to get 179.
Take the next digit (1) from the dividend and append it to 179, then repeat: 1791 / 321

Let's proceed to step 5:
321 can be fit into 1791 5 times, resulting in a remainder of 186.
Use 5 as the next digit of our solution. 
Result so far: 85.0
Subtracting 1605 from 1791 leaves us with 186.
Include the next digit (1) from the dividend after 186, then repeat: 1861 / 321

Moving on to step 6:
When dividing 1861 by 321, we get 5 with a remainder of 256.
Record the quotient 5 as the next digit in the result. 
Result so far: 855.0
If we take 1605 away from 1861, we end up with 256.
Grab the next digit (2) from the dividend, add it to 256, then carry on: 2562 / 321

Advancing to step 7:
The number 321 fits into 2562 7 times, leaving a remainder of 315.
Write down 7 as next digit of the result. 
Result so far: 8557.0
The remainder is 315 after subtracting 2247 from 2562.
Include the next digit (3) from the dividend after 315, then repeat: 3153 / 321

Let's proceed to step 8:
321 can be fit into 3153 9 times, resulting in a remainder of 264.
Record the quotient 9 as the next digit in the result. 
Result so far: 85579.0
If we take 2889 away from 3153, we end up with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Advancing to step 9:
If we divide 2640 by 321, we get 8 and a remainder of 72.
Record the quotient 8 as the next digit in the result. 
Result so far: 85579.8
If we take 2568 away from 2640, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
The number 321 fits into 720 2 times, leaving a remainder of 78.
Use 2 as the next digit of our solution. 
Result so far: 85579.82
Deduct 642 from 720 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 11:
When dividing 780 by 321, we get 2 with a remainder of 138.
Write down 2 as next digit of the result. 
Result so far: 85579.822
Subtract 642 from 780 to get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

In conclusion, the division gives 85579.822 with a balance of 0.0138.