We divide 5440 by 27
The aim is to understand the frequency of 27 in 5440.

Let's proceed to step 1:
The number 27 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 27

Advancing to step 2:
27 goes into 54 2 times with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 54 from 54 to get 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 27

Going ahead to step 3:
4 divided by 27 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 27

Let's proceed to step 4:
The number 27 fits into 40 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 201.0
Subtracting 27 from 40 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 5:
130 divided by 27 is 4 with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 201.4
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 6:
220 divided by 27 is 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 201.48
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
If we divide 40 by 27, we get 1 and a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 201.481
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 8:
The number 27 fits into 130 4 times, leaving a remainder of 22.
The next digit of our result is 4. 
Result so far: 201.4814
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 9:
When dividing 220 by 27, we get 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 201.48148
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
When dividing 40 by 27, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 201.481481
If we subtract 27 from 40, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 11:
When dividing 130 by 27, we get 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 201.4814814
Deduct 108 from 130 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 12:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 201.48148148
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 201.48148148 with a balance of 4e-09.