Let's divide 130761 by 54
The aim is to understand the frequency of 54 in 130761.

On to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 54

Moving on to step 2:
When dividing 13 by 54, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 54

Going ahead to step 3:
54 goes into 130 2 times with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 108 from 130 to get 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 54

Step 4:
54 goes into 227 4 times with a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtract 216 from 227 to get 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 54

Step 5:
54 goes into 116 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 242.0
If we take 108 away from 116, we end up with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 54

Going ahead to step 6:
When dividing 81 by 54, we get 1 with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 2421.0
Subtract 54 from 81 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
54 goes into 270 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2421.5
If we subtract 270 from 270, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
54 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2421.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
54 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2421.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2421.5, with a leftover of 0.0.