102135 ÷ 40 
The aim is to understand the frequency of 40 in 102135.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Going ahead to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 40

Step 3:
When dividing 102 by 40, we get 2 with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 102, we end up with 22.
Take the next digit (1) from the dividend and append it to 22, then repeat: 221 / 40

Advancing to step 4:
If we divide 221 by 40, we get 5 and a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we take 200 away from 221, we end up with 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 40

Going ahead to step 5:
213 divided by 40 is 5 with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 255.0
If we take 200 away from 213, we end up with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 40

Going ahead to step 6:
The number 40 fits into 135 3 times, leaving a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 2553.0
If we take 120 away from 135, 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.

Going ahead to step 7:
40 goes into 150 3 times with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 2553.3
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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2553.37
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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2553.375
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2553.375
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2553.375
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.

Our division results in 2553.375 with a remaining 0.0.