We're dividing 87802681 by 40 
The aim is to understand the frequency of 40 in 87802681.

Going ahead to step 1:
8 divided by 40 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 40

Going ahead to step 2:
40 can be fit into 87 2 times, resulting in a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 87, we end up with 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

On to step 3:
40 goes into 78 1 times with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtract 40 from 78 to get 38.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

On to step 4:
380 divided by 40 is 9 with a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 219.0
If we subtract 360 from 380, we get 20.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 40

Moving on to step 5:
40 can be fit into 202 5 times, resulting in a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 2195.0
Subtract 200 from 202 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Moving on to step 6:
26 divided by 40 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 21950.0
If we take 0 away from 26, we end up with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 40

Moving on to step 7:
When dividing 268 by 40, we get 6 with a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 219506.0
If we take 240 away from 268, we end up with 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 40

On to step 8:
40 goes into 281 7 times with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 2195067.0
The remainder is 1 after subtracting 280 from 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 9:
10 divided by 40 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 2195067.0
Subtracting 0 from 10 leaves us 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.

Going ahead to step 10:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 2195067.02
If we take 80 away from 100, we end up 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.

Advancing to step 11:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2195067.025
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.

Let's proceed to step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2195067.025
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.

Moving on to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2195067.025
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 quotient of the division is 2195067.025, and the remainder is 0.0.