208205 ÷ 40 
The aim is to understand the frequency of 40 in 208205.

Advancing to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Moving on to step 2:
40 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 40

Advancing to step 3:
The number 40 fits into 208 5 times, leaving a remainder of 8.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 200 from 208 and we're left with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

On to step 4:
When dividing 82 by 40, we get 2 with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
If we take 80 away from 82, we end up with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 40

Moving on to step 5:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 520.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 40

On to step 6:
40 can be fit into 205 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 5205.0
If we take 200 away from 205, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
50 divided by 40 is 1 with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 5205.1
If we take 40 away from 50, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 5205.12
Deduct 80 from 100 and we're left 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 5205.125
The remainder is 0 after subtracting 200 from 200.
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5205.125
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5205.125
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.

The final outcome is 5205.125, with a leftover of 0.0.