We look at the division of 12581 by 40 
The aim is to understand the frequency of 40 in 12581.

Advancing to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 40

Going ahead to step 2:
If we divide 12 by 40, we get 0 and a remainder of 12.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 12, we end up with 12.
Grab the next digit (5) from the dividend, add it to 12, then carry on: 125 / 40

Moving on to step 3:
If we divide 125 by 40, we get 3 and a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 120 from 125 and we're left with 5.
Bring next digit (8) of the dividend behind the 5 and repeat the process: 58 / 40

Moving on to step 4:
40 can be fit into 58 1 times, resulting in a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Deduct 40 from 58 and we're left with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 40

Let's proceed to step 5:
The number 40 fits into 181 4 times, leaving a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 314.0
Subtracting 160 from 181 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 6:
40 goes into 210 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 314.5
The remainder is 10 after subtracting 200 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 314.52
If we subtract 80 from 100, 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 314.525
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.

Moving on to step 9:
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: 314.525
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 314.525
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.

The final outcome is 314.525, with a leftover of 0.0.