We're dividing 168612 by 54 
The aim is to understand the frequency of 54 in 168612.

Step 1:
1 divided by 54 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 54

Step 2:
54 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 54

Moving on to step 3:
If we divide 168 by 54, we get 3 and a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 162 from 168, we get 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 54

Moving on to step 4:
If we divide 66 by 54, we get 1 and a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 54 from 66 to get 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 54

Let's proceed to step 5:
The number 54 fits into 121 2 times, leaving a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 312.0
The remainder is 13 after subtracting 108 from 121.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 54

Going ahead to step 6:
54 goes into 132 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 3122.0
Deduct 108 from 132 and we're left 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.

Advancing to step 7:
When dividing 240 by 54, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 3122.4
If we take 216 away from 240, 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.

Going ahead to step 8:
When dividing 240 by 54, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 3122.44
Deduct 216 from 240 and we're left 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.

After the division, we end up with 3122.44 and a remainder of 0.024.