538660 ÷ 40 
The aim is to understand the frequency of 40 in 538660.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

Moving on to step 2:
40 goes into 53 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 40

Let's proceed to step 3:
138 divided by 40 is 3 with a remainder of 18.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 120 from 138 and we're left with 18.
Grab the next digit (6) from the dividend, add it to 18, then carry on: 186 / 40

Going ahead to step 4:
40 goes into 186 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 134.0
Deduct 160 from 186 and we're left with 26.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 40

On to step 5:
40 goes into 266 6 times with a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 1346.0
The remainder is 26 after subtracting 240 from 266.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 40

Advancing to step 6:
If we divide 260 by 40, we get 6 and a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 13466.0
Subtracting 240 from 260 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.

Advancing to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13466.5
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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13466.5
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13466.5
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.

In conclusion, the division gives 13466.5 with a balance of 0.0.