521994 ÷ 40 
The aim is to understand the frequency of 40 in 521994.

Moving on to step 1:
5 divided by 40 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 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
Subtracting 40 from 52 leaves us with 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 40

Advancing to step 3:
40 can be fit into 121 3 times, resulting in a remainder of 1.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 120 from 121, we get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 40

Advancing to step 4:
40 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 130.0
If we take 0 away from 19, we end up with 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 40

Step 5:
199 divided by 40 is 4 with a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 1304.0
If we take 160 away from 199, we end up with 39.
Take the next digit (4) from the dividend and append it to 39, then repeat: 394 / 40

Going ahead to step 6:
394 divided by 40 is 9 with a remainder of 34.
The next digit of our result is 9. 
Result so far: 13049.0
If we take 360 away from 394, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
40 goes into 340 8 times with a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 13049.8
The remainder is 20 after subtracting 320 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13049.85
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 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13049.85
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13049.85
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 final result is 13049.85 with a remainder of 0.0.