We divide 152543 by 40
The aim is to understand the frequency of 40 in 152543.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 40

Going ahead to step 2:
When dividing 15 by 40, we get 0 with a remainder of 15.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 15 and we're left with 15.
Grab the next digit (2) from the dividend, add it to 15, then carry on: 152 / 40

Going ahead to step 3:
The number 40 fits into 152 3 times, leaving a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 120 from 152 leaves us with 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 40

Going ahead to step 4:
40 can be fit into 325 8 times, resulting in a remainder of 5.
The next digit of our result is 8. 
Result so far: 38.0
Deduct 320 from 325 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Let's proceed to step 5:
The number 40 fits into 54 1 times, leaving a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 381.0
Subtract 40 from 54 to get 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Going ahead to step 6:
When dividing 143 by 40, we get 3 with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 3813.0
If we subtract 120 from 143, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
230 divided by 40 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 3813.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 3813.57
Subtract 280 from 300 to 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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3813.575
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 3813.575
If we subtract 0 from 0, 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 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3813.575
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.

After the division, we end up with 3813.575 and a remainder of 0.0.