81114 ÷ 40 
The aim is to understand the frequency of 40 in 81114.

Step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Moving on to step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 1 after subtracting 80 from 81.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 40

Advancing to step 3:
40 goes into 11 0 times with a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtracting 0 from 11 leaves us with 11.
Fetch the next digit (1) from the dividend, attach it to 11 and continue: 111 / 40

Let's proceed to step 4:
If we divide 111 by 40, we get 2 and a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 202.0
The remainder is 31 after subtracting 80 from 111.
Grab the next digit (4) from the dividend, add it to 31, then carry on: 314 / 40

Step 5:
314 divided by 40 is 7 with a remainder of 34.
The next digit of our result is 7. 
Result so far: 2027.0
If we subtract 280 from 314, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 6:
When dividing 340 by 40, we get 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 2027.8
If we subtract 320 from 340, we 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.

Going ahead to step 7:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2027.85
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 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2027.85
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2027.85
Subtracting 0 from 0 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.

The final result is 2027.85 with a remainder of 0.0.