557518 ÷ 40 
The aim is to understand the frequency of 40 in 557518.

Moving on to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

On to step 2:
If we divide 55 by 40, we get 1 and a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 55, we end up with 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 40

Advancing to step 3:
40 goes into 157 3 times with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we subtract 120 from 157, we get 37.
Include the next digit (5) from the dividend after 37, then repeat: 375 / 40

Let's proceed to step 4:
If we divide 375 by 40, we get 9 and a remainder of 15.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
Subtract 360 from 375 to get 15.
Grab the next digit (1) from the dividend, add it to 15, then carry on: 151 / 40

Step 5:
The number 40 fits into 151 3 times, leaving a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 1393.0
The remainder is 31 after subtracting 120 from 151.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

Advancing to step 6:
318 divided by 40 is 7 with a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 13937.0
Subtracting 280 from 318 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 13937.9
Subtract 360 from 380 to 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13937.95
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13937.95
Subtract 0 from 0 to get 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13937.95
Subtract 0 from 0 to get 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 final result is 13937.95 with a remainder of 0.0.