131051 divided by 40 
The aim is to understand the frequency of 40 in 131051.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Going ahead to step 2:
If we divide 13 by 40, we get 0 and a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 40

Let's proceed to step 3:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 120 from 131 and we're left with 11.
Take the next digit (0) from the dividend and append it to 11, then repeat: 110 / 40

Going ahead to step 4:
When dividing 110 by 40, we get 2 with a remainder of 30.
The next digit of our result is 2. 
Result so far: 32.0
If we take 80 away from 110, we end up with 30.
Grab the next digit (5) from the dividend, add it to 30, then carry on: 305 / 40

Advancing to step 5:
40 goes into 305 7 times with a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 327.0
Subtracting 280 from 305 leaves us with 25.
Append the next digit (1) from the dividend to 25 and continue with: 251 / 40

Let's proceed to step 6:
40 goes into 251 6 times with a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 3276.0
Subtract 240 from 251 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 3276.2
Subtract 80 from 110 to get 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:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 3276.27
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3276.275
Deduct 200 from 200 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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3276.275
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.

Moving on 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: 3276.275
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.

After the division, we end up with 3276.275 and a remainder of 0.0.