We look at the division of 85338 by 40 
The aim is to understand the frequency of 40 in 85338.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

On to step 2:
40 goes into 85 2 times with a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 80 from 85 and we're left with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

Step 3:
The number 40 fits into 53 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 21.0
If we subtract 40 from 53, we get 13.
Grab the next digit (3) from the dividend, add it to 13, then carry on: 133 / 40

Going ahead to step 4:
The number 40 fits into 133 3 times, leaving a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 213.0
If we subtract 120 from 133, we get 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 40

Moving on to step 5:
40 goes into 138 3 times with a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 2133.0
Subtract 120 from 138 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 6:
When dividing 180 by 40, we get 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 2133.4
Deduct 160 from 180 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.

Let's proceed to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2133.45
If we subtract 200 from 200, 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.

Going ahead to step 8:
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: 2133.45
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2133.45
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 outcome is 2133.45, with a leftover of 0.0.