We're dividing 896054 by 40 
The aim is to understand the frequency of 40 in 896054.

On to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 40

Moving on to step 2:
40 can be fit into 89 2 times, resulting in a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 89 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Step 3:
If we divide 96 by 40, we get 2 and a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we subtract 80 from 96, we get 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 40

Advancing to step 4:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 224.0
The remainder is 0 after subtracting 160 from 160.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 40

Step 5:
When dividing 5 by 40, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 2240.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Let's proceed to step 6:
40 can be fit into 54 1 times, resulting in a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 22401.0
Deduct 40 from 54 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 22401.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 22401.35
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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22401.35
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22401.35
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 quotient of the division is 22401.35, and the remainder is 0.0.