520623 ÷ 40 
The aim is to understand the frequency of 40 in 520623.

Let's proceed to step 1:
40 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Step 2:
52 divided by 40 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 52 to get 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 40

Going ahead to step 3:
The number 40 fits into 120 3 times, leaving a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we subtract 120 from 120, we get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 40

Going ahead to step 4:
6 divided by 40 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 130.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

Moving on to step 5:
40 goes into 62 1 times with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 1301.0
Deduct 40 from 62 and we're left with 22.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 40

Moving on to step 6:
The number 40 fits into 223 5 times, leaving a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 13015.0
The remainder is 23 after subtracting 200 from 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
If we divide 230 by 40, we get 5 and a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 13015.5
If we take 200 away from 230, we end up 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 13015.57
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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13015.575
The remainder is 0 after subtracting 200 from 200.
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 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13015.575
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13015.575
If we subtract 0 from 0, we 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 final outcome is 13015.575, with a leftover of 0.0.