539221 ÷ 40 
The aim is to understand the frequency of 40 in 539221.

On to step 1:
40 can be fit into 5 0 times, resulting in 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.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 40

On to step 2:
40 goes into 53 1 times with a remainder of 13.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 40

Moving on to step 3:
The number 40 fits into 139 3 times, leaving a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 19 after subtracting 120 from 139.
Fetch the next digit (2) from the dividend, attach it to 19 and continue: 192 / 40

On to step 4:
If we divide 192 by 40, we get 4 and a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 134.0
Subtracting 160 from 192 leaves us with 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 40

Going ahead to step 5:
40 can be fit into 322 8 times, resulting in a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 1348.0
The remainder is 2 after subtracting 320 from 322.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 40

On to step 6:
21 divided by 40 is 0 with a remainder of 21.
The next digit of our result is 0. 
Result so far: 13480.0
Deduct 0 from 21 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
210 divided by 40 is 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 13480.5
Deduct 200 from 210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 13480.52
Deduct 80 from 100 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13480.525
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.

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: 13480.525
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.

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: 13480.525
If we take 0 away from 0, 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.

After the division, we end up with 13480.525 and a remainder of 0.0.