540375 divided by 40 
The aim is to understand the frequency of 40 in 540375.

Advancing to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Moving on to step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 40

Advancing to step 3:
40 can be fit into 140 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 20 after subtracting 120 from 140.
Include the next digit (3) from the dividend after 20, then repeat: 203 / 40

Let's proceed to step 4:
When dividing 203 by 40, we get 5 with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
If we subtract 200 from 203, we get 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

On to step 5:
37 divided by 40 is 0 with a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 1350.0
Subtracting 0 from 37 leaves us with 37.
Take the next digit (5) from the dividend and append it to 37, then repeat: 375 / 40

Let's proceed to step 6:
375 divided by 40 is 9 with a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 13509.0
If we take 360 away from 375, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
The number 40 fits into 150 3 times, leaving a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 13509.3
Subtract 120 from 150 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13509.37
If we take 280 away from 300, 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 13509.375
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13509.375
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13509.375
Subtracting 0 from 0 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.

The quotient of the division is 13509.375, and the remainder is 0.0.