We look at the division of 275540 by 31 
The aim is to understand the frequency of 31 in 275540.

Step 1:
31 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 31

Going ahead to step 2:
27 divided by 31 is 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 31

Going ahead to step 3:
When dividing 275 by 31, we get 8 with a remainder of 27.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 248 away from 275, we end up with 27.
Fetch the next digit (5) from the dividend, attach it to 27 and continue: 275 / 31

Advancing to step 4:
When dividing 275 by 31, we get 8 with a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 88.0
Subtract 248 from 275 to get 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 31

Step 5:
274 divided by 31 is 8 with a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 888.0
The remainder is 26 after subtracting 248 from 274.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 31

On to step 6:
The number 31 fits into 260 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 8888.0
The remainder is 12 after subtracting 248 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
When dividing 120 by 31, we get 3 with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 8888.3
Subtract 93 from 120 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 8:
31 goes into 270 8 times with a remainder of 22.
The next digit of our result is 8. 
Result so far: 8888.38
If we subtract 248 from 270, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
When dividing 220 by 31, we get 7 with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 8888.387
If we take 217 away from 220, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 10:
If we divide 30 by 31, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 8888.387
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 11:
31 goes into 300 9 times with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 8888.38709
If we take 279 away from 300, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 12:
210 divided by 31 is 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 8888.387096
Subtract 186 from 210 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 13:
240 divided by 31 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 8888.3870967
If we take 217 away from 240, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 14:
If we divide 230 by 31, we get 7 and a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 8888.38709677
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 8888.38709677, and the remainder is 1.3e-08.