Let's divide 524807 by 40
The aim is to understand the frequency of 40 in 524807.

Let's proceed to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 40

Moving on to step 2:
When dividing 52 by 40, we get 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 52, we get 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 40

Let's proceed to step 3:
The number 40 fits into 124 3 times, leaving a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 4 after subtracting 120 from 124.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 40

Going ahead to step 4:
40 goes into 48 1 times with a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 131.0
If we take 40 away from 48, we end up with 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 40

Moving on to step 5:
80 divided by 40 is 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 1312.0
Subtracting 80 from 80 leaves us with 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 40

Moving on to step 6:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 13120.0
If we take 0 away from 7, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 13120.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13120.17
Subtracting 280 from 300 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.

Moving on to 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: 13120.175
Subtract 200 from 200 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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13120.175
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13120.175
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.

In conclusion, the division gives 13120.175 with a balance of 0.0.