We're dividing 23054760 by 165 
The aim is to understand the frequency of 165 in 23054760.

Going ahead to step 1:
When dividing 2 by 165, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 165

Step 2:
165 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (0) from the dividend after 23, then repeat: 230 / 165

Moving on to step 3:
165 can be fit into 230 1 times, resulting in a remainder of 65.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 165 away from 230, we end up with 65.
Grab the next digit (5) from the dividend, add it to 65, then carry on: 655 / 165

Moving on to step 4:
165 goes into 655 3 times with a remainder of 160.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 495 from 655 and we're left with 160.
Fetch the next digit (4) from the dividend, attach it to 160 and continue: 1604 / 165

Let's proceed to step 5:
If we divide 1604 by 165, we get 9 and a remainder of 119.
Use 9 as the next digit of our solution. 
Result so far: 139.0
If we take 1485 away from 1604, we end up with 119.
Bring next digit (7) of the dividend behind the 119 and repeat the process: 1197 / 165

Going ahead to step 6:
1197 divided by 165 is 7 with a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 1397.0
If we take 1155 away from 1197, we end up with 42.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 165

Let's proceed to step 7:
The number 165 fits into 426 2 times, leaving a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 13972.0
The remainder is 96 after subtracting 330 from 426.
Grab the next digit (0) from the dividend, add it to 96, then carry on: 960 / 165

Advancing to step 8:
If we divide 960 by 165, we get 5 and a remainder of 135.
Use 5 as the next digit of our solution. 
Result so far: 139725.0
Subtract 825 from 960 to get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 9:
The number 165 fits into 1350 8 times, leaving a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 139725.8
Subtracting 1320 from 1350 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
The number 165 fits into 300 1 times, leaving a remainder of 135.
Put 1 as the next digit of the answer. 
Result so far: 139725.81
Subtracting 165 from 300 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Step 11:
165 can be fit into 1350 8 times, resulting in a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 139725.818
If we subtract 1320 from 1350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 12:
When dividing 300 by 165, we get 1 with a remainder of 135.
Record the quotient 1 as the next digit in the result. 
Result so far: 139725.8181
The remainder is 135 after subtracting 165 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Step 13:
165 goes into 1350 8 times with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 139725.81818
If we subtract 1320 from 1350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 14:
165 goes into 300 1 times with a remainder of 135.
Use 1 as the next digit of our solution. 
Result so far: 139725.818181
If we take 165 away from 300, we end up with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Let's proceed to step 15:
165 can be fit into 1350 8 times, resulting in a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 139725.8181818
If we subtract 1320 from 1350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 16:
165 goes into 300 1 times with a remainder of 135.
Use 1 as the next digit of our solution. 
Result so far: 139725.81818181
If we subtract 165 from 300, we get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

After the division, we end up with 139725.81818181 and a remainder of 1.35e-07.