We look at the division of 526317 by 40 
The aim is to understand the frequency of 40 in 526317.

Moving on to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

Let's proceed to step 2:
52 divided by 40 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 12 after subtracting 40 from 52.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 40

Let's proceed to step 3:
If we divide 126 by 40, we get 3 and a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 120 from 126 leaves us with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 40

Step 4:
40 goes into 63 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
If we subtract 40 from 63, we get 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

Going ahead to step 5:
40 goes into 231 5 times with a remainder of 31.
The number 5 becomes the next digit in our result. 
Result so far: 1315.0
The remainder is 31 after subtracting 200 from 231.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 40

Let's proceed to step 6:
If we divide 317 by 40, we get 7 and a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 13157.0
Subtract 280 from 317 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 7:
If we divide 370 by 40, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 13157.9
The remainder is 10 after subtracting 360 from 370.
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 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 13157.92
Subtract 80 from 100 to 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.

Advancing to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 13157.925
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13157.925
If we take 0 away from 0, 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.

Let's proceed to step 11:
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: 13157.925
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.

After the division, we end up with 13157.925 and a remainder of 0.0.