We look at the division of 214654 by 40 
The aim is to understand the frequency of 40 in 214654.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Advancing to step 2:
40 goes into 21 0 times with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Take the next digit (4) from the dividend and append it to 21, then repeat: 214 / 40

Going ahead to step 3:
40 can be fit into 214 5 times, resulting in a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 200 away from 214, we end up with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 40

Advancing to step 4:
40 goes into 146 3 times with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtract 120 from 146 to get 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 40

Moving on to step 5:
If we divide 265 by 40, we get 6 and a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 536.0
If we take 240 away from 265, we end up with 25.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 40

Step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 5366.0
The remainder is 14 after subtracting 240 from 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
140 divided by 40 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 5366.3
If we take 120 away from 140, we end up with 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5366.35
If we subtract 200 from 200, 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 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5366.35
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.

Going ahead to step 10:
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: 5366.35
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.

Our division results in 5366.35 with a remaining 0.0.