We're dividing 106540 by 78 
The aim is to understand the frequency of 78 in 106540.

Advancing to step 1:
1 divided by 78 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 78

Let's proceed to step 2:
78 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 78

Going ahead to step 3:
The number 78 fits into 106 1 times, leaving a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 78 from 106 to get 28.
Grab the next digit (5) from the dividend, add it to 28, then carry on: 285 / 78

Advancing to step 4:
When dividing 285 by 78, we get 3 with a remainder of 51.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 234 from 285 to get 51.
Append the next digit (4) from the dividend to 51 and continue with: 514 / 78

Moving on to step 5:
If we divide 514 by 78, we get 6 and a remainder of 46.
Record the quotient 6 as the next digit in the result. 
Result so far: 136.0
Deduct 468 from 514 and we're left with 46.
Grab the next digit (0) from the dividend, add it to 46, then carry on: 460 / 78

Going ahead to step 6:
If we divide 460 by 78, we get 5 and a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 1365.0
The remainder is 70 after subtracting 390 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 7:
78 can be fit into 700 8 times, resulting in a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 1365.8
Deduct 624 from 700 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 8:
78 goes into 760 9 times with a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 1365.89
If we subtract 702 from 760, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 9:
The number 78 fits into 580 7 times, leaving a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 1365.897
Subtracting 546 from 580 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 10:
340 divided by 78 is 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 1365.8974
Subtract 312 from 340 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 11:
78 can be fit into 280 3 times, resulting in a remainder of 46.
Record the quotient 3 as the next digit in the result. 
Result so far: 1365.89743
Subtracting 234 from 280 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 12:
The number 78 fits into 460 5 times, leaving a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 1365.897435
Subtract 390 from 460 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 13:
700 divided by 78 is 8 with a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 1365.8974358
If we take 624 away from 700, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 14:
78 goes into 760 9 times with a remainder of 58.
Use 9 as the next digit of our solution. 
Result so far: 1365.89743589
Subtract 702 from 760 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final outcome is 1365.89743589, with a leftover of 5.8e-08.