We look at the division of 863453 by 27 
The aim is to understand the frequency of 27 in 863453.

Step 1:
27 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 27

Advancing to step 2:
86 divided by 27 is 3 with a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 5 after subtracting 81 from 86.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 27

On to step 3:
27 can be fit into 53 1 times, resulting in a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 31.0
Deduct 27 from 53 and we're left with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 27

Let's proceed to step 4:
When dividing 264 by 27, we get 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 319.0
If we take 243 away from 264, we end up with 21.
Take the next digit (5) from the dividend and append it to 21, then repeat: 215 / 27

Step 5:
The number 27 fits into 215 7 times, leaving a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 3197.0
The remainder is 26 after subtracting 189 from 215.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 27

Moving on to step 6:
27 goes into 263 9 times with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 31979.0
Subtract 243 from 263 to 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.

Advancing to step 7:
If we divide 200 by 27, we get 7 and a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 31979.7
Deduct 189 from 200 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 8:
The number 27 fits into 110 4 times, leaving a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 31979.74
The remainder is 2 after subtracting 108 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
If we divide 20 by 27, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 31979.74
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
27 goes into 200 7 times with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 31979.7407
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 11:
When dividing 110 by 27, we get 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 31979.74074
The remainder is 2 after subtracting 108 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 12:
If we divide 20 by 27, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 31979.74074
If we subtract 0 from 20, 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.

Moving on to step 13:
200 divided by 27 is 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 31979.7407407
Subtracting 189 from 200 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 14:
27 can be fit into 110 4 times, resulting in a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 31979.74074074
Deduct 108 from 110 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

After the division, we end up with 31979.74074074 and a remainder of 2e-09.