21078681 divided by 40 
The aim is to understand the frequency of 40 in 21078681.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 40

Step 2:
The number 40 fits into 21 0 times, leaving a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Include the next digit (0) from the dividend after 21, then repeat: 210 / 40

Let's proceed to step 3:
210 divided by 40 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 200 from 210 to get 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 40

Step 4:
The number 40 fits into 107 2 times, leaving a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 52.0
If we take 80 away from 107, we end up with 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

Let's proceed to step 5:
When dividing 278 by 40, we get 6 with a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 526.0
Subtract 240 from 278 to get 38.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Step 6:
The number 40 fits into 386 9 times, leaving a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 5269.0
If we take 360 away from 386, we end up with 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 40

On to step 7:
268 divided by 40 is 6 with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 52696.0
If we take 240 away from 268, we end up with 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 40

On to step 8:
40 can be fit into 281 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 526967.0
Subtract 280 from 281 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 9:
If we divide 10 by 40, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 526967.0
Subtracting 0 from 10 leaves us 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.

On to step 10:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 526967.02
If we take 80 away from 100, 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.

Advancing to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 526967.025
Subtract 200 from 200 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.

Let's proceed to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 526967.025
Deduct 0 from 0 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.

Let's proceed to step 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 526967.025
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 526967.025, and the remainder is 0.0.