We're dividing 68096509 by 540 
The aim is to understand the frequency of 540 in 68096509.

Step 1:
If we divide 6 by 540, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (8) from the dividend and append it to 6, then repeat: 68 / 540

Going ahead to step 2:
68 divided by 540 is 0 with a remainder of 68.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 68 after subtracting 0 from 68.
Include the next digit (0) from the dividend after 68, then repeat: 680 / 540

Advancing to step 3:
680 divided by 540 is 1 with a remainder of 140.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 540 from 680, we get 140.
Include the next digit (9) from the dividend after 140, then repeat: 1409 / 540

Let's proceed to step 4:
The number 540 fits into 1409 2 times, leaving a remainder of 329.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we subtract 1080 from 1409, we get 329.
Bring next digit (6) of the dividend behind the 329 and repeat the process: 3296 / 540

Step 5:
If we divide 3296 by 540, we get 6 and a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 126.0
Subtract 3240 from 3296 to get 56.
Append the next digit (5) from the dividend to 56 and continue with: 565 / 540

On to step 6:
540 can be fit into 565 1 times, resulting in a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1261.0
Subtract 540 from 565 to get 25.
Include the next digit (0) from the dividend after 25, then repeat: 250 / 540

Step 7:
540 goes into 250 0 times with a remainder of 250.
Put 0 as the next digit of the answer. 
Result so far: 12610.0
Deduct 0 from 250 and we're left with 250.
Grab the next digit (9) from the dividend, add it to 250, then carry on: 2509 / 540

On to step 8:
If we divide 2509 by 540, we get 4 and a remainder of 349.
Write down 4 as next digit of the result. 
Result so far: 126104.0
The remainder is 349 after subtracting 2160 from 2509.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3490, and continue the process.

Going ahead to step 9:
If we divide 3490 by 540, we get 6 and a remainder of 250.
Put 6 as the next digit of the answer. 
Result so far: 126104.6
If we subtract 3240 from 3490, we get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 10:
The number 540 fits into 2500 4 times, leaving a remainder of 340.
Use 4 as the next digit of our solution. 
Result so far: 126104.64
If we subtract 2160 from 2500, 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.

Step 11:
540 can be fit into 3400 6 times, resulting in a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 126104.646
If we subtract 3240 from 3400, 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.

Going ahead to step 12:
540 can be fit into 1600 2 times, resulting in a remainder of 520.
The next digit of our result is 2. 
Result so far: 126104.6462
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.

Let's proceed to step 13:
5200 divided by 540 is 9 with a remainder of 340.
Put 9 as the next digit of the answer. 
Result so far: 126104.64629
Deduct 4860 from 5200 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Let's proceed to step 14:
The number 540 fits into 3400 6 times, leaving a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 126104.646296
If we take 3240 away from 3400, we end up 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.

Advancing to step 15:
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: 126104.6462962
Deduct 1080 from 1600 and we're left 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 16:
The number 540 fits into 5200 9 times, leaving a remainder of 340.
Record the quotient 9 as the next digit in the result. 
Result so far: 126104.64629629
Subtracting 4860 from 5200 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The final outcome is 126104.64629629, with a leftover of 3.4e-07.