We're dividing 550951 by 40 
The aim is to understand the frequency of 40 in 550951.

Moving on to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 40

On to step 2:
The number 40 fits into 55 1 times, leaving a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 55, we end up with 15.
Include the next digit (0) from the dividend after 15, then repeat: 150 / 40

Let's proceed to step 3:
150 divided by 40 is 3 with a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 120 from 150 and we're left with 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 40

Advancing to step 4:
If we divide 309 by 40, we get 7 and a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 137.0
If we take 280 away from 309, we end up with 29.
Bring next digit (5) of the dividend behind the 29 and repeat the process: 295 / 40

Step 5:
40 goes into 295 7 times with a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 1377.0
If we subtract 280 from 295, we get 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

Advancing to step 6:
151 divided by 40 is 3 with a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 13773.0
If we subtract 120 from 151, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
40 goes into 310 7 times with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 13773.7
Subtract 280 from 310 to 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.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 13773.77
If we take 280 away from 300, we end up 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.

Our division results in 13773.77 with a remaining 0.02.