27212946 ÷ 204 
The aim is to understand the frequency of 204 in 27212946.

On to step 1:
204 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 204

Step 2:
When dividing 27 by 204, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 204

Advancing to step 3:
204 goes into 272 1 times with a remainder of 68.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 68 after subtracting 204 from 272.
Append the next digit (1) from the dividend to 68 and continue with: 681 / 204

Going ahead to step 4:
681 divided by 204 is 3 with a remainder of 69.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 612 from 681 and we're left with 69.
Include the next digit (2) from the dividend after 69, then repeat: 692 / 204

On to step 5:
204 goes into 692 3 times with a remainder of 80.
Write down 3 as next digit of the result. 
Result so far: 133.0
Subtracting 612 from 692 leaves us with 80.
Fetch the next digit (9) from the dividend, attach it to 80 and continue: 809 / 204

On to step 6:
204 can be fit into 809 3 times, resulting in a remainder of 197.
The next digit of our result is 3. 
Result so far: 1333.0
Deduct 612 from 809 and we're left with 197.
Bring next digit (4) of the dividend behind the 197 and repeat the process: 1974 / 204

Advancing to step 7:
1974 divided by 204 is 9 with a remainder of 138.
The next digit of our result is 9. 
Result so far: 13339.0
If we take 1836 away from 1974, we end up with 138.
Include the next digit (6) from the dividend after 138, then repeat: 1386 / 204

Let's proceed to step 8:
The number 204 fits into 1386 6 times, leaving a remainder of 162.
Record the quotient 6 as the next digit in the result. 
Result so far: 133396.0
Subtracting 1224 from 1386 leaves us with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

On to step 9:
The number 204 fits into 1620 7 times, leaving a remainder of 192.
The number 7 becomes the next digit in our result. 
Result so far: 133396.7
Deduct 1428 from 1620 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Moving on to step 10:
If we divide 1920 by 204, we get 9 and a remainder of 84.
Write down 9 as next digit of the result. 
Result so far: 133396.79
The remainder is 84 after subtracting 1836 from 1920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 11:
The number 204 fits into 840 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 133396.794
Deduct 816 from 840 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
The number 204 fits into 240 1 times, leaving a remainder of 36.
The next digit of our result is 1. 
Result so far: 133396.7941
The remainder is 36 after subtracting 204 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 13:
204 goes into 360 1 times with a remainder of 156.
Put 1 as the next digit of the answer. 
Result so far: 133396.79411
Deduct 204 from 360 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Our division results in 133396.79411 with a remaining 0.000156.