85381 divided by 40 
The aim is to understand the frequency of 40 in 85381.

Going ahead to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Step 2:
When dividing 85 by 40, we get 2 with a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 85 leaves us with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Advancing to step 3:
40 goes into 53 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Subtracting 40 from 53 leaves us with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 40

Going ahead to step 4:
When dividing 138 by 40, we get 3 with a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 213.0
The remainder is 18 after subtracting 120 from 138.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 40

Advancing to step 5:
If we divide 181 by 40, we get 4 and a remainder of 21.
The next digit of our result is 4. 
Result so far: 2134.0
Deduct 160 from 181 and we're left 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.
Use 5 as the next digit of our solution. 
Result so far: 2134.5
Deduct 200 from 210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 2134.52
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2134.525
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.

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: 2134.525
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2134.525
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.

The quotient of the division is 2134.525, and the remainder is 0.0.