265440 divided by 54 
The aim is to understand the frequency of 54 in 265440.

Advancing to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 54

Step 2:
The number 54 fits into 26 0 times, leaving a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 54

Step 3:
When dividing 265 by 54, we get 4 with a remainder of 49.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 216 from 265 leaves us with 49.
Include the next digit (4) from the dividend after 49, then repeat: 494 / 54

Going ahead to step 4:
494 divided by 54 is 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
Deduct 486 from 494 and we're left with 8.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 54

On to step 5:
The number 54 fits into 84 1 times, leaving a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 491.0
The remainder is 30 after subtracting 54 from 84.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 54

Let's proceed to step 6:
54 can be fit into 300 5 times, resulting in a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 4915.0
Subtracting 270 from 300 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.

Moving on to step 7:
300 divided by 54 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 4915.5
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
54 goes into 300 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 4915.55
If we subtract 270 from 300, 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.

Our division results in 4915.55 with a remaining 0.03.