We look at the division of 216725 by 40 
The aim is to understand the frequency of 40 in 216725.

Step 1:
2 divided by 40 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Going ahead to step 2:
If we divide 21 by 40, we get 0 and a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 40

Moving on to step 3:
The number 40 fits into 216 5 times, leaving a remainder of 16.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 200 from 216 leaves us with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Going ahead to step 4:
167 divided by 40 is 4 with a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
The remainder is 7 after subtracting 160 from 167.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

Going ahead to step 5:
72 divided by 40 is 1 with a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 541.0
If we subtract 40 from 72, we get 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 40

Going ahead to step 6:
40 goes into 325 8 times with a remainder of 5.
Write down 8 as next digit of the result. 
Result so far: 5418.0
Deduct 320 from 325 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
40 goes into 50 1 times with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 5418.1
The remainder is 10 after subtracting 40 from 50.
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 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 5418.12
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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5418.125
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.

Going ahead to step 10:
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: 5418.125
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5418.125
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.

The quotient of the division is 5418.125, and the remainder is 0.0.