Let's divide 159213 by 40
The aim is to understand the frequency of 40 in 159213.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (5) from the dividend and append it to 1, then repeat: 15 / 40

Going ahead to step 2:
40 goes into 15 0 times with a remainder of 15.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 15 leaves us with 15.
Append the next digit (9) from the dividend to 15 and continue with: 159 / 40

Going ahead to step 3:
If we divide 159 by 40, we get 3 and a remainder of 39.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 120 from 159, we get 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 40

Moving on to step 4:
If we divide 392 by 40, we get 9 and a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 360 from 392 and we're left with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

Going ahead to step 5:
If we divide 321 by 40, we get 8 and a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 398.0
If we subtract 320 from 321, we get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Going ahead to step 6:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 3980.0
Deduct 0 from 13 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
The next digit of our result is 3. 
Result so far: 3980.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 3980.32
If we take 80 away from 100, we end up 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.

Moving on to step 9:
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: 3980.325
If we subtract 200 from 200, 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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3980.325
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3980.325
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.

In conclusion, the division gives 3980.325 with a balance of 0.0.