We look at the division of 85460776 by 427 
The aim is to understand the frequency of 427 in 85460776.

Step 1:
427 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 427

Going ahead to step 2:
427 can be fit into 85 0 times, resulting in a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Append the next digit (4) from the dividend to 85 and continue with: 854 / 427

Going ahead to step 3:
When dividing 854 by 427, we get 2 with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 854 away from 854, we end up with 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 427

Advancing to step 4:
427 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 20.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 427

Let's proceed to step 5:
427 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 200.0
If we subtract 0 from 60, we get 60.
Bring next digit (7) of the dividend behind the 60 and repeat the process: 607 / 427

Step 6:
427 can be fit into 607 1 times, resulting in a remainder of 180.
The next digit of our result is 1. 
Result so far: 2001.0
The remainder is 180 after subtracting 427 from 607.
Bring next digit (7) of the dividend behind the 180 and repeat the process: 1807 / 427

Let's proceed to step 7:
1807 divided by 427 is 4 with a remainder of 99.
Put 4 as the next digit of the answer. 
Result so far: 20014.0
If we subtract 1708 from 1807, we get 99.
Append the next digit (6) from the dividend to 99 and continue with: 996 / 427

Step 8:
427 can be fit into 996 2 times, resulting in a remainder of 142.
Use 2 as the next digit of our solution. 
Result so far: 200142.0
Subtracting 854 from 996 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Moving on to step 9:
If we divide 1420 by 427, we get 3 and a remainder of 139.
Use 3 as the next digit of our solution. 
Result so far: 200142.3
Subtracting 1281 from 1420 leaves us with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Step 10:
1390 divided by 427 is 3 with a remainder of 109.
The next digit of our result is 3. 
Result so far: 200142.33
Subtracting 1281 from 1390 leaves us with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

In conclusion, the division gives 200142.33 with a balance of 0.109.