525464 ÷ 40 
The aim is to understand the frequency of 40 in 525464.

Going ahead to step 1:
40 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 40

Step 2:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 52 and we're left with 12.
Take the next digit (5) from the dividend and append it to 12, then repeat: 125 / 40

Going ahead to step 3:
When dividing 125 by 40, we get 3 with a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 5 after subtracting 120 from 125.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Moving on to step 4:
When dividing 54 by 40, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
Subtracting 40 from 54 leaves us with 14.
Include the next digit (6) from the dividend after 14, then repeat: 146 / 40

Advancing to step 5:
146 divided by 40 is 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 1313.0
Subtracting 120 from 146 leaves us with 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 40

Moving on to step 6:
40 goes into 264 6 times with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 13136.0
The remainder is 24 after subtracting 240 from 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 13136.6
Subtracting 240 from 240 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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13136.6
Subtracting 0 from 0 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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13136.6
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.

The final outcome is 13136.6, with a leftover of 0.0.