We look at the division of 540054 by 40 
The aim is to understand the frequency of 40 in 540054.

Moving on to step 1:
40 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Let's proceed to step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 54, we end up with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 40

Going ahead to step 3:
If we divide 140 by 40, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtract 120 from 140 to get 20.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 40

Going ahead to step 4:
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: 135.0
If we take 200 away from 200, we end up with 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 40

On to step 5:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 1350.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Moving on to step 6:
If we divide 54 by 40, we get 1 and a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 13501.0
Subtract 40 from 54 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
140 divided by 40 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 13501.3
If we subtract 120 from 140, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13501.35
Subtracting 200 from 200 leaves us 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 9:
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: 13501.35
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13501.35
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 quotient of the division is 13501.35, and the remainder is 0.0.