We're dividing 540305 by 70 
The aim is to understand the frequency of 70 in 540305.

Advancing to step 1:
5 divided by 70 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 70

Going ahead to step 2:
70 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 70

Moving on to step 3:
70 goes into 540 7 times with a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 490 away from 540, we end up with 50.
Append the next digit (3) from the dividend to 50 and continue with: 503 / 70

Going ahead to step 4:
70 goes into 503 7 times with a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 77.0
Subtracting 490 from 503 leaves us with 13.
Take the next digit (0) from the dividend and append it to 13, then repeat: 130 / 70

Advancing to step 5:
When dividing 130 by 70, we get 1 with a remainder of 60.
Write down 1 as next digit of the result. 
Result so far: 771.0
The remainder is 60 after subtracting 70 from 130.
Include the next digit (5) from the dividend after 60, then repeat: 605 / 70

Step 6:
If we divide 605 by 70, we get 8 and a remainder of 45.
The next digit of our result is 8. 
Result so far: 7718.0
If we take 560 away from 605, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 7:
When dividing 450 by 70, we get 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 7718.6
Subtracting 420 from 450 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 70 is 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 7718.64
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
70 goes into 200 2 times with a remainder of 60.
The next digit of our result is 2. 
Result so far: 7718.642
If we take 140 away from 200, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 10:
The number 70 fits into 600 8 times, leaving a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 7718.6428
Deduct 560 from 600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
400 divided by 70 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 7718.64285
Deduct 350 from 400 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 12:
If we divide 500 by 70, we get 7 and a remainder of 10.
The next digit of our result is 7. 
Result so far: 7718.642857
Subtracting 490 from 500 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 13:
100 divided by 70 is 1 with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 7718.6428571
If we take 70 away from 100, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 14:
When dividing 300 by 70, we get 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 7718.64285714
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 7718.64285714 with a balance of 2e-08.