420542 ÷ 40 
The aim is to understand the frequency of 40 in 420542.

Moving on to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 40

Step 2:
The number 40 fits into 42 1 times, leaving a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 42, we end up with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

On to step 3:
When dividing 20 by 40, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 20 to get 20.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 40

Advancing to step 4:
205 divided by 40 is 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 105.0
Subtract 200 from 205 to get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

On to step 5:
If we divide 54 by 40, we get 1 and a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1051.0
The remainder is 14 after subtracting 40 from 54.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 40

Let's proceed to step 6:
40 goes into 142 3 times with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 10513.0
If we subtract 120 from 142, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
220 divided by 40 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 10513.5
Subtracting 200 from 220 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 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10513.55
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.

The final outcome is 10513.55, with a leftover of 0.0.