We're dividing 51832617 by 540 
The aim is to understand the frequency of 540 in 51832617.

Going ahead to step 1:
5 divided by 540 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 540

Step 2:
540 can be fit into 51 0 times, resulting in a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Bring next digit (8) of the dividend behind the 51 and repeat the process: 518 / 540

On to step 3:
The number 540 fits into 518 0 times, leaving a remainder of 518.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 518 and we're left with 518.
Fetch the next digit (3) from the dividend, attach it to 518 and continue: 5183 / 540

Step 4:
540 goes into 5183 9 times with a remainder of 323.
Use 9 as the next digit of our solution. 
Result so far: 9.0
The remainder is 323 after subtracting 4860 from 5183.
Take the next digit (2) from the dividend and append it to 323, then repeat: 3232 / 540

Going ahead to step 5:
When dividing 3232 by 540, we get 5 with a remainder of 532.
Write down 5 as next digit of the result. 
Result so far: 95.0
If we take 2700 away from 3232, we end up with 532.
Include the next digit (6) from the dividend after 532, then repeat: 5326 / 540

Moving on to step 6:
When dividing 5326 by 540, we get 9 with a remainder of 466.
Use 9 as the next digit of our solution. 
Result so far: 959.0
The remainder is 466 after subtracting 4860 from 5326.
Fetch the next digit (1) from the dividend, attach it to 466 and continue: 4661 / 540

Step 7:
4661 divided by 540 is 8 with a remainder of 341.
The number 8 becomes the next digit in our result. 
Result so far: 9598.0
The remainder is 341 after subtracting 4320 from 4661.
Include the next digit (7) from the dividend after 341, then repeat: 3417 / 540

Advancing to step 8:
3417 divided by 540 is 6 with a remainder of 177.
The next digit of our result is 6. 
Result so far: 95986.0
Deduct 3240 from 3417 and we're left with 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 9:
When dividing 1770 by 540, we get 3 with a remainder of 150.
Use 3 as the next digit of our solution. 
Result so far: 95986.3
If we take 1620 away from 1770, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

On to step 10:
The number 540 fits into 1500 2 times, leaving a remainder of 420.
Record the quotient 2 as the next digit in the result. 
Result so far: 95986.32
If we take 1080 away from 1500, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 11:
540 goes into 4200 7 times with a remainder of 420.
Record the quotient 7 as the next digit in the result. 
Result so far: 95986.327
Deduct 3780 from 4200 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 12:
The number 540 fits into 4200 7 times, leaving a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 95986.3277
Subtract 3780 from 4200 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

The quotient of the division is 95986.3277, and the remainder is 0.0042.