Let's divide 64321 by 40
The aim is to understand the frequency of 40 in 64321.

Advancing to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

Going ahead to step 2:
64 divided by 40 is 1 with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 64, we end up with 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 40

Let's proceed to step 3:
40 can be fit into 243 6 times, resulting in a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 16.0
The remainder is 3 after subtracting 240 from 243.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Moving on to step 4:
40 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 160.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 40

Moving on to step 5:
The number 40 fits into 321 8 times, leaving a remainder of 1.
The next digit of our result is 8. 
Result so far: 1608.0
Deduct 320 from 321 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 6:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 1608.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1608.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1608.025
The remainder is 0 after subtracting 200 from 200.
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1608.025
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1608.025
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.

After the division, we end up with 1608.025 and a remainder of 0.0.