851120 ÷ 40 
The aim is to understand the frequency of 40 in 851120.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 40

On to step 2:
40 goes into 85 2 times with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 85 and we're left with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 40

Going ahead to step 3:
40 can be fit into 51 1 times, resulting in a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtract 40 from 51 to get 11.
Append the next digit (1) from the dividend to 11 and continue with: 111 / 40

On to step 4:
The number 40 fits into 111 2 times, leaving a remainder of 31.
Write down 2 as next digit of the result. 
Result so far: 212.0
Subtract 80 from 111 to get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Going ahead to step 5:
If we divide 312 by 40, we get 7 and a remainder of 32.
Put 7 as the next digit of the answer. 
Result so far: 2127.0
Deduct 280 from 312 and we're left with 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 40

Going ahead to step 6:
320 divided by 40 is 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 21278.0
Deduct 320 from 320 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 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21278.0
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.

On to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21278.0
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.

The final result is 21278.0 with a remainder of 0.0.