514527 divided by 40 
The aim is to understand the frequency of 40 in 514527.

Going ahead to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 40

Let's proceed to step 2:
When dividing 51 by 40, we get 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 40

Going ahead to step 3:
114 divided by 40 is 2 with a remainder of 34.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we subtract 80 from 114, we get 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 40

On to step 4:
If we divide 345 by 40, we get 8 and a remainder of 25.
Use 8 as the next digit of our solution. 
Result so far: 128.0
If we subtract 320 from 345, we get 25.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 40

Let's proceed to step 5:
40 can be fit into 252 6 times, resulting in a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1286.0
If we take 240 away from 252, we end up with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 40

Step 6:
If we divide 127 by 40, we get 3 and a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 12863.0
The remainder is 7 after subtracting 120 from 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 12863.1
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.

Advancing 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: 12863.17
Deduct 280 from 300 and we're left 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 12863.175
If we take 200 away from 200, we end up 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 number 0 becomes the next digit in our result. 
Result so far: 12863.175
If we subtract 0 from 0, we 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12863.175
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.

After the division, we end up with 12863.175 and a remainder of 0.0.