97135 divided by 40 
The aim is to understand the frequency of 40 in 97135.

Going ahead to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Step 2:
97 divided by 40 is 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 97 leaves us with 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 40

Let's proceed to step 3:
40 goes into 171 4 times with a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 160 from 171 leaves us with 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 40

Moving on to step 4:
113 divided by 40 is 2 with a remainder of 33.
Write down 2 as next digit of the result. 
Result so far: 242.0
If we subtract 80 from 113, we get 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 40

Step 5:
The number 40 fits into 335 8 times, leaving a remainder of 15.
The number 8 becomes the next digit in our result. 
Result so far: 2428.0
Subtracting 320 from 335 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 6:
40 can be fit into 150 3 times, resulting in a remainder of 30.
The next digit of our result is 3. 
Result so far: 2428.3
The remainder is 30 after subtracting 120 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 2428.37
Subtracting 280 from 300 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2428.375
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2428.375
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2428.375
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.

The quotient of the division is 2428.375, and the remainder is 0.0.