44238643 ÷ 540 
The aim is to understand the frequency of 540 in 44238643.

Step 1:
540 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 540

Let's proceed to step 2:
When dividing 44 by 540, we get 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 540

Step 3:
The number 540 fits into 442 0 times, leaving a remainder of 442.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 442, we end up with 442.
Grab the next digit (3) from the dividend, add it to 442, then carry on: 4423 / 540

Moving on to step 4:
540 can be fit into 4423 8 times, resulting in a remainder of 103.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 4320 away from 4423, we end up with 103.
Grab the next digit (8) from the dividend, add it to 103, then carry on: 1038 / 540

Moving on to step 5:
The number 540 fits into 1038 1 times, leaving a remainder of 498.
Put 1 as the next digit of the answer. 
Result so far: 81.0
If we take 540 away from 1038, we end up with 498.
Include the next digit (6) from the dividend after 498, then repeat: 4986 / 540

On to step 6:
4986 divided by 540 is 9 with a remainder of 126.
Write down 9 as next digit of the result. 
Result so far: 819.0
Subtracting 4860 from 4986 leaves us with 126.
Append the next digit (4) from the dividend to 126 and continue with: 1264 / 540

Let's proceed to step 7:
540 goes into 1264 2 times with a remainder of 184.
Put 2 as the next digit of the answer. 
Result so far: 8192.0
Subtracting 1080 from 1264 leaves us with 184.
Include the next digit (3) from the dividend after 184, then repeat: 1843 / 540

Let's proceed to step 8:
540 goes into 1843 3 times with a remainder of 223.
The number 3 becomes the next digit in our result. 
Result so far: 81923.0
If we take 1620 away from 1843, we end up with 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Let's proceed to step 9:
540 goes into 2230 4 times with a remainder of 70.
Write down 4 as next digit of the result. 
Result so far: 81923.4
Deduct 2160 from 2230 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
The number 540 fits into 700 1 times, leaving a remainder of 160.
The next digit of our result is 1. 
Result so far: 81923.41
If we subtract 540 from 700, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 11:
When dividing 1600 by 540, we get 2 with a remainder of 520.
Record the quotient 2 as the next digit in the result. 
Result so far: 81923.412
The remainder is 520 after subtracting 1080 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 12:
The number 540 fits into 5200 9 times, leaving a remainder of 340.
The next digit of our result is 9. 
Result so far: 81923.4129
Subtract 4860 from 5200 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Going ahead to step 13:
3400 divided by 540 is 6 with a remainder of 160.
Put 6 as the next digit of the answer. 
Result so far: 81923.41296
Subtracting 3240 from 3400 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 14:
The number 540 fits into 1600 2 times, leaving a remainder of 520.
Record the quotient 2 as the next digit in the result. 
Result so far: 81923.412962
If we take 1080 away from 1600, we end up with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 15:
The number 540 fits into 5200 9 times, leaving a remainder of 340.
The next digit of our result is 9. 
Result so far: 81923.4129629
If we subtract 4860 from 5200, we get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 16:
3400 divided by 540 is 6 with a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 81923.41296296
Subtracting 3240 from 3400 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 81923.41296296 with a remainder of 1.6e-07.