We look at the division of 260734 by 27 
The aim is to understand the frequency of 27 in 260734.

On to step 1:
The number 27 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 27

On to step 2:
When dividing 26 by 27, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 27

Moving on to step 3:
27 can be fit into 260 9 times, resulting in a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 243 from 260, we get 17.
Fetch the next digit (7) from the dividend, attach it to 17 and continue: 177 / 27

Let's proceed to step 4:
27 goes into 177 6 times with a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 96.0
The remainder is 15 after subtracting 162 from 177.
Take the next digit (3) from the dividend and append it to 15, then repeat: 153 / 27

On to step 5:
If we divide 153 by 27, we get 5 and a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 965.0
If we subtract 135 from 153, we get 18.
Bring next digit (4) of the dividend behind the 18 and repeat the process: 184 / 27

Advancing to step 6:
The number 27 fits into 184 6 times, leaving a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 9656.0
If we subtract 162 from 184, 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.

Let's proceed to step 7:
If we divide 220 by 27, we get 8 and a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 9656.8
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
The number 27 fits into 40 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 9656.81
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 9:
If we divide 130 by 27, we get 4 and a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 9656.814
If we subtract 108 from 130, 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.

On to step 10:
220 divided by 27 is 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 9656.8148
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
When dividing 40 by 27, we get 1 with a remainder of 13.
The next digit of our result is 1. 
Result so far: 9656.81481
Subtract 27 from 40 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.

Let's proceed to step 12:
When dividing 130 by 27, we get 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 9656.814814
Deduct 108 from 130 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 9656.8148148
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
When dividing 40 by 27, we get 1 with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 9656.81481481
The remainder is 13 after subtracting 27 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 9656.81481481 with a balance of 1.3e-08.