Let's divide 27515 by 40
The aim is to understand the frequency of 40 in 27515.

Going ahead to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

On to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 40

Let's proceed to step 3:
40 can be fit into 275 6 times, resulting in a remainder of 35.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
The remainder is 35 after subtracting 240 from 275.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

Advancing to step 4:
The number 40 fits into 351 8 times, leaving a remainder of 31.
Write down 8 as next digit of the result. 
Result so far: 68.0
If we subtract 320 from 351, we get 31.
Include the next digit (5) from the dividend after 31, then repeat: 315 / 40

On to step 5:
40 goes into 315 7 times with a remainder of 35.
The next digit of our result is 7. 
Result so far: 687.0
If we subtract 280 from 315, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 6:
40 goes into 350 8 times with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 687.8
Subtracting 320 from 350 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 687.87
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 687.875
If we take 200 away from 200, 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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 687.875
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 687.875
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 quotient of the division is 687.875, and the remainder is 0.0.