63127 ÷ 40 
The aim is to understand the frequency of 40 in 63127.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 40

Let's proceed to step 2:
40 can be fit into 63 1 times, resulting in a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 63, we end up with 23.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 40

Moving on to step 3:
If we divide 231 by 40, we get 5 and a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtract 200 from 231 to get 31.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 40

Advancing to step 4:
If we divide 312 by 40, we get 7 and a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 157.0
Deduct 280 from 312 and we're left with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Let's proceed to step 5:
The number 40 fits into 327 8 times, leaving a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 1578.0
Subtracting 320 from 327 leaves us 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 6:
40 goes into 70 1 times with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1578.1
Deduct 40 from 70 and we're left 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.

Step 7:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1578.17
The remainder is 20 after subtracting 280 from 300.
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:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1578.175
Deduct 200 from 200 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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1578.175
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.

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: 1578.175
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.

After the division, we end up with 1578.175 and a remainder of 0.0.