138021 divided by 27 
The aim is to understand the frequency of 27 in 138021.

On to step 1:
1 divided by 27 is 0 with 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.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 27

Step 2:
27 can be fit into 13 0 times, resulting in a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 27

Step 3:
If we divide 138 by 27, we get 5 and a remainder of 3.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 135 from 138 and we're left with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 27

Step 4:
30 divided by 27 is 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 51.0
Subtracting 27 from 30 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 27

Advancing to step 5:
32 divided by 27 is 1 with a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 511.0
Subtracting 27 from 32 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 27

Moving on to step 6:
27 goes into 51 1 times with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 5111.0
If we take 27 away from 51, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
27 goes into 240 8 times with a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 5111.8
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 8:
27 can be fit into 240 8 times, resulting in a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 5111.88
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 5111.88 with a balance of 0.024.