We're dividing 39067325 by 540 
The aim is to understand the frequency of 540 in 39067325.

On to step 1:
540 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 540

On to step 2:
540 can be fit into 39 0 times, resulting in a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (0) from the dividend to 39 and continue with: 390 / 540

On to step 3:
390 divided by 540 is 0 with a remainder of 390.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 390 and we're left with 390.
Bring next digit (6) of the dividend behind the 390 and repeat the process: 3906 / 540

Let's proceed to step 4:
The number 540 fits into 3906 7 times, leaving a remainder of 126.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 3780 from 3906 to get 126.
Bring next digit (7) of the dividend behind the 126 and repeat the process: 1267 / 540

Advancing to step 5:
If we divide 1267 by 540, we get 2 and a remainder of 187.
The next digit of our result is 2. 
Result so far: 72.0
If we take 1080 away from 1267, we end up with 187.
Append the next digit (3) from the dividend to 187 and continue with: 1873 / 540

On to step 6:
1873 divided by 540 is 3 with a remainder of 253.
The next digit of our result is 3. 
Result so far: 723.0
Subtract 1620 from 1873 to get 253.
Take the next digit (2) from the dividend and append it to 253, then repeat: 2532 / 540

Step 7:
540 can be fit into 2532 4 times, resulting in a remainder of 372.
Record the quotient 4 as the next digit in the result. 
Result so far: 7234.0
Subtract 2160 from 2532 to get 372.
Take the next digit (5) from the dividend and append it to 372, then repeat: 3725 / 540

Going ahead to step 8:
The number 540 fits into 3725 6 times, leaving a remainder of 485.
Record the quotient 6 as the next digit in the result. 
Result so far: 72346.0
Subtract 3240 from 3725 to get 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

Going ahead to step 9:
The number 540 fits into 4850 8 times, leaving a remainder of 530.
Put 8 as the next digit of the answer. 
Result so far: 72346.8
If we take 4320 away from 4850, we end up with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Going ahead to step 10:
540 can be fit into 5300 9 times, resulting in a remainder of 440.
The next digit of our result is 9. 
Result so far: 72346.89
Deduct 4860 from 5300 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 11:
If we divide 4400 by 540, we get 8 and a remainder of 80.
The next digit of our result is 8. 
Result so far: 72346.898
If we take 4320 away from 4400, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 12:
540 can be fit into 800 1 times, resulting in a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 72346.8981
Subtracting 540 from 800 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 13:
540 can be fit into 2600 4 times, resulting in a remainder of 440.
The next digit of our result is 4. 
Result so far: 72346.89814
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Let's proceed to step 14:
540 goes into 4400 8 times with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 72346.898148
Deduct 4320 from 4400 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 15:
If we divide 800 by 540, we get 1 and a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 72346.8981481
Subtract 540 from 800 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

On to step 16:
540 can be fit into 2600 4 times, resulting in a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 72346.89814814
The remainder is 440 after subtracting 2160 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

In conclusion, the division gives 72346.89814814 with a balance of 4.4e-07.