We're dividing 110567 by 40 
The aim is to understand the frequency of 40 in 110567.

Moving on to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

Let's proceed to step 2:
If we divide 11 by 40, we get 0 and a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 11 and we're left with 11.
Append the next digit (0) from the dividend to 11 and continue with: 110 / 40

On to step 3:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 110 leaves us with 30.
Grab the next digit (5) from the dividend, add it to 30, then carry on: 305 / 40

Step 4:
40 goes into 305 7 times with a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 280 from 305 to get 25.
Bring next digit (6) of the dividend behind the 25 and repeat the process: 256 / 40

On to step 5:
If we divide 256 by 40, we get 6 and a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 276.0
If we subtract 240 from 256, we get 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Advancing to step 6:
167 divided by 40 is 4 with a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 2764.0
Deduct 160 from 167 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 2764.1
Subtracting 40 from 70 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 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 2764.17
Subtracting 280 from 300 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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2764.175
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:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2764.175
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2764.175
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.

Our division results in 2764.175 with a remaining 0.0.