54959470 ÷ 273 
The aim is to understand the frequency of 273 in 54959470.

On to step 1:
273 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 273

Moving on to step 2:
When dividing 54 by 273, we get 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (9) from the dividend after 54, then repeat: 549 / 273

Step 3:
273 can be fit into 549 2 times, resulting in a remainder of 3.
The next digit of our result is 2. 
Result so far: 2.0
If we take 546 away from 549, we end up with 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 273

Step 4:
When dividing 35 by 273, we get 0 with a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
The remainder is 35 after subtracting 0 from 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 273

Advancing to step 5:
When dividing 359 by 273, we get 1 with a remainder of 86.
The number 1 becomes the next digit in our result. 
Result so far: 201.0
Subtract 273 from 359 to get 86.
Include the next digit (4) from the dividend after 86, then repeat: 864 / 273

Advancing to step 6:
When dividing 864 by 273, we get 3 with a remainder of 45.
The next digit of our result is 3. 
Result so far: 2013.0
The remainder is 45 after subtracting 819 from 864.
Include the next digit (7) from the dividend after 45, then repeat: 457 / 273

Advancing to step 7:
When dividing 457 by 273, we get 1 with a remainder of 184.
The next digit of our result is 1. 
Result so far: 20131.0
If we subtract 273 from 457, we get 184.
Append the next digit (0) from the dividend to 184 and continue with: 1840 / 273

Let's proceed to step 8:
273 can be fit into 1840 6 times, resulting in a remainder of 202.
The number 6 becomes the next digit in our result. 
Result so far: 201316.0
If we take 1638 away from 1840, we end up with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Step 9:
The number 273 fits into 2020 7 times, leaving a remainder of 109.
Put 7 as the next digit of the answer. 
Result so far: 201316.7
The remainder is 109 after subtracting 1911 from 2020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Let's proceed to step 10:
If we divide 1090 by 273, we get 3 and a remainder of 271.
Use 3 as the next digit of our solution. 
Result so far: 201316.73
Deduct 819 from 1090 and we're left with 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

Advancing to step 11:
273 can be fit into 2710 9 times, resulting in a remainder of 253.
Use 9 as the next digit of our solution. 
Result so far: 201316.739
If we subtract 2457 from 2710, we get 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2530, and continue the process.

Moving on to step 12:
273 can be fit into 2530 9 times, resulting in a remainder of 73.
Write down 9 as next digit of the result. 
Result so far: 201316.7399
If we take 2457 away from 2530, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

The final outcome is 201316.7399, with a leftover of 0.00073.