54471720 ÷ 538 
The aim is to understand the frequency of 538 in 54471720.

Advancing to step 1:
The number 538 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 538

On to step 2:
When dividing 54 by 538, we get 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 538

Going ahead to step 3:
If we divide 544 by 538, we get 1 and a remainder of 6.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 538 from 544, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 538

Going ahead to step 4:
The number 538 fits into 67 0 times, leaving a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we subtract 0 from 67, we get 67.
Bring next digit (1) of the dividend behind the 67 and repeat the process: 671 / 538

Step 5:
If we divide 671 by 538, we get 1 and a remainder of 133.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
If we subtract 538 from 671, we get 133.
Fetch the next digit (7) from the dividend, attach it to 133 and continue: 1337 / 538

On to step 6:
If we divide 1337 by 538, we get 2 and a remainder of 261.
The number 2 becomes the next digit in our result. 
Result so far: 1012.0
If we subtract 1076 from 1337, we get 261.
Bring next digit (2) of the dividend behind the 261 and repeat the process: 2612 / 538

Going ahead to step 7:
538 can be fit into 2612 4 times, resulting in a remainder of 460.
Put 4 as the next digit of the answer. 
Result so far: 10124.0
If we subtract 2152 from 2612, we get 460.
Append the next digit (0) from the dividend to 460 and continue with: 4600 / 538

Moving on to step 8:
538 goes into 4600 8 times with a remainder of 296.
Write down 8 as next digit of the result. 
Result so far: 101248.0
If we take 4304 away from 4600, we end up with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Going ahead to step 9:
The number 538 fits into 2960 5 times, leaving a remainder of 270.
Record the quotient 5 as the next digit in the result. 
Result so far: 101248.5
If we take 2690 away from 2960, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Going ahead to step 10:
If we divide 2700 by 538, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 101248.55
Deduct 2690 from 2700 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 101248.55 with a balance of 0.01.