We look at the division of 214759 by 40 
The aim is to understand the frequency of 40 in 214759.

On to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 40

Step 2:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 40

Let's proceed to step 3:
If we divide 214 by 40, we get 5 and a remainder of 14.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 200 from 214, we get 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Moving on to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtracting 120 from 147 leaves us with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 40

On to step 5:
If we divide 275 by 40, we get 6 and a remainder of 35.
Record the quotient 6 as the next digit in the result. 
Result so far: 536.0
The remainder is 35 after subtracting 240 from 275.
Include the next digit (9) from the dividend after 35, then repeat: 359 / 40

Let's proceed to step 6:
359 divided by 40 is 8 with a remainder of 39.
Record the quotient 8 as the next digit in the result. 
Result so far: 5368.0
Subtract 320 from 359 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 5368.9
Deduct 360 from 390 and we're left 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.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 5368.97
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.

On to step 9:
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: 5368.975
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5368.975
Subtracting 0 from 0 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.

Let's proceed to step 11:
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: 5368.975
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.

In conclusion, the division gives 5368.975 with a balance of 0.0.