549765 divided by 40 
The aim is to understand the frequency of 40 in 549765.

Step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Moving on to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 54 leaves us with 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 40

Step 3:
If we divide 149 by 40, we get 3 and a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 120 from 149 leaves us with 29.
Include the next digit (7) from the dividend after 29, then repeat: 297 / 40

Advancing to step 4:
40 goes into 297 7 times with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 137.0
Subtract 280 from 297 to get 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 40

Step 5:
When dividing 176 by 40, we get 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 1374.0
Subtracting 160 from 176 leaves us with 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 40

Let's proceed to step 6:
40 can be fit into 165 4 times, resulting in a remainder of 5.
Put 4 as the next digit of the answer. 
Result so far: 13744.0
The remainder is 5 after subtracting 160 from 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
50 divided by 40 is 1 with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 13744.1
Subtracting 40 from 50 leaves us 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.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 13744.12
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13744.125
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13744.125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13744.125
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 13744.125 and a remainder of 0.0.