We divide 402540 by 32
The aim is to understand the frequency of 32 in 402540.

Moving on to step 1:
32 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 32

Advancing to step 2:
If we divide 40 by 32, we get 1 and a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 32 away from 40, we end up with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 32

On to step 3:
82 divided by 32 is 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 64 from 82 to get 18.
Bring next digit (5) of the dividend behind the 18 and repeat the process: 185 / 32

On to step 4:
32 can be fit into 185 5 times, resulting in a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 125.0
The remainder is 25 after subtracting 160 from 185.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 32

Going ahead to step 5:
254 divided by 32 is 7 with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 1257.0
Deduct 224 from 254 and we're left with 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 32

On to step 6:
32 can be fit into 300 9 times, resulting in a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 12579.0
The remainder is 12 after subtracting 288 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
32 goes into 120 3 times with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 12579.3
Subtracting 96 from 120 leaves us with 24.
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 8:
The number 32 fits into 240 7 times, leaving a remainder of 16.
The next digit of our result is 7. 
Result so far: 12579.37
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 9:
160 divided by 32 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12579.375
The remainder is 0 after subtracting 160 from 160.
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 10:
The number 32 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12579.375
The remainder is 0 after subtracting 0 from 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 11:
32 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12579.375
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.

The final result is 12579.375 with a remainder of 0.0.