Let's divide 54273079 by 40
The aim is to understand the frequency of 40 in 54273079.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Moving on to step 2:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 54 and we're left with 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

Going ahead to step 3:
If we divide 142 by 40, we get 3 and a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 120 from 142 and we're left with 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 40

Advancing to step 4:
40 can be fit into 227 5 times, resulting in a remainder of 27.
Put 5 as the next digit of the answer. 
Result so far: 135.0
Subtract 200 from 227 to get 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 40

Let's proceed to step 5:
When dividing 273 by 40, we get 6 with a remainder of 33.
The number 6 becomes the next digit in our result. 
Result so far: 1356.0
If we take 240 away from 273, we end up with 33.
Grab the next digit (0) from the dividend, add it to 33, then carry on: 330 / 40

Let's proceed to step 6:
40 goes into 330 8 times with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 13568.0
Subtracting 320 from 330 leaves us with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 40

Going ahead to step 7:
When dividing 107 by 40, we get 2 with a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 135682.0
If we take 80 away from 107, we end up with 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Moving on to step 8:
279 divided by 40 is 6 with a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 1356826.0
Deduct 240 from 279 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 9:
390 divided by 40 is 9 with a remainder of 30.
The next digit of our result is 9. 
Result so far: 1356826.9
If we subtract 360 from 390, we 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.

Let's proceed to step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 1356826.97
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.

On to step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1356826.975
Deduct 200 from 200 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 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1356826.975
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 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1356826.975
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.

After the division, we end up with 1356826.975 and a remainder of 0.0.