We look at the division of 558260 by 40 
The aim is to understand the frequency of 40 in 558260.

Moving on to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 40

Step 2:
If we divide 55 by 40, we get 1 and a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 40

Going ahead to step 3:
40 goes into 158 3 times with a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 120 from 158 and we're left with 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 40

Moving on to step 4:
40 can be fit into 382 9 times, resulting in a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
Deduct 360 from 382 and we're left with 22.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 40

Going ahead to step 5:
226 divided by 40 is 5 with a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 1395.0
Deduct 200 from 226 and we're left with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 40

Advancing to step 6:
If we divide 260 by 40, we get 6 and a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 13956.0
Subtracting 240 from 260 leaves us 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 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13956.5
If we subtract 200 from 200, 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 8:
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: 13956.5
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13956.5
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.

After the division, we end up with 13956.5 and a remainder of 0.0.