We're dividing 64524497 by 40 
The aim is to understand the frequency of 40 in 64524497.

On to step 1:
40 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

On to step 2:
When dividing 64 by 40, we get 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 64, we get 24.
Bring next digit (5) of the dividend behind the 24 and repeat the process: 245 / 40

Going ahead to step 3:
40 can be fit into 245 6 times, resulting in a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 240 from 245 leaves us with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 40

Let's proceed to step 4:
When dividing 52 by 40, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 161.0
If we take 40 away from 52, we end up with 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 40

Let's proceed to step 5:
40 goes into 124 3 times with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 1613.0
Subtract 120 from 124 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

Moving on to step 6:
40 goes into 44 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 16131.0
Subtract 40 from 44 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Going ahead to step 7:
If we divide 49 by 40, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 161311.0
Subtracting 40 from 49 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Moving on to step 8:
The number 40 fits into 97 2 times, leaving a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 1613112.0
Deduct 80 from 97 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
If we divide 170 by 40, we get 4 and a remainder of 10.
The next digit of our result is 4. 
Result so far: 1613112.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 1613112.42
Subtracting 80 from 100 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.

Step 11:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1613112.425
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.

Moving on to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1613112.425
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 13:
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: 1613112.425
If we subtract 0 from 0, 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.

The final outcome is 1613112.425, with a leftover of 0.0.