136923 divided by 27 
The aim is to understand the frequency of 27 in 136923.

Going ahead to step 1:
27 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 27

Moving on to step 2:
When dividing 13 by 27, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 27

Step 3:
27 can be fit into 136 5 times, resulting in a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 135 from 136 leaves us with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 27

On to step 4:
27 goes into 19 0 times with a remainder of 19.
The next digit of our result is 0. 
Result so far: 50.0
If we subtract 0 from 19, we get 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 27

Let's proceed to step 5:
When dividing 192 by 27, we get 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 507.0
If we subtract 189 from 192, we get 3.
Append the next digit (3) from the dividend to 3 and continue with: 33 / 27

On to step 6:
27 goes into 33 1 times with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 5071.0
If we subtract 27 from 33, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
When dividing 60 by 27, we get 2 with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 5071.2
If we subtract 54 from 60, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
60 divided by 27 is 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 5071.22
If we subtract 54 from 60, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

The quotient of the division is 5071.22, and the remainder is 0.006.