546413 divided by 40 
The aim is to understand the frequency of 40 in 546413.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Let's proceed to step 2:
40 can be fit into 54 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 40

Advancing to step 3:
When dividing 146 by 40, we get 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 120 away from 146, we end up with 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 40

Going ahead to step 4:
The number 40 fits into 264 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 136.0
If we subtract 240 from 264, we get 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 40

Advancing to step 5:
When dividing 241 by 40, we get 6 with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 1366.0
Subtract 240 from 241 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

On to step 6:
If we divide 13 by 40, we get 0 and a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 13660.0
If we subtract 0 from 13, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
40 goes into 130 3 times with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 13660.3
Subtract 120 from 130 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 13660.32
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13660.325
Subtracting 200 from 200 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13660.325
The remainder is 0 after subtracting 0 from 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13660.325
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.

The quotient of the division is 13660.325, and the remainder is 0.0.