214793 ÷ 40 
The aim is to understand the frequency of 40 in 214793.

Moving on to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Going ahead to step 2:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Bring next digit (4) of the dividend behind the 21 and repeat the process: 214 / 40

Going ahead to step 3:
The number 40 fits into 214 5 times, leaving a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 200 from 214, we get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 40

On to step 4:
When dividing 147 by 40, we get 3 with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
The remainder is 27 after subtracting 120 from 147.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Let's proceed to step 5:
If we divide 279 by 40, we get 6 and a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 536.0
Subtract 240 from 279 to get 39.
Bring next digit (3) of the dividend behind the 39 and repeat the process: 393 / 40

Going ahead to step 6:
When dividing 393 by 40, we get 9 with a remainder of 33.
Write down 9 as next digit of the result. 
Result so far: 5369.0
If we subtract 360 from 393, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
330 divided by 40 is 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 5369.8
Subtracting 320 from 330 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 5369.82
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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5369.825
If we take 200 away from 200, 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5369.825
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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5369.825
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.

The final outcome is 5369.825, with a leftover of 0.0.