We're dividing 540490 by 40 
The aim is to understand the frequency of 40 in 540490.

Advancing to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 40

Let's proceed to step 2:
40 goes into 54 1 times with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 54 to get 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 40

Let's proceed to step 3:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 20 after subtracting 120 from 140.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 40

Let's proceed to step 4:
40 can be fit into 204 5 times, resulting in a remainder of 4.
Use 5 as the next digit of our solution. 
Result so far: 135.0
If we subtract 200 from 204, we get 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 40

Going ahead to step 5:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 1351.0
Subtract 40 from 49 to get 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

Step 6:
If we divide 90 by 40, we get 2 and a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 13512.0
If we take 80 away from 90, we end up 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 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 13512.2
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.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 13512.25
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: 13512.25
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13512.25
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.

After the division, we end up with 13512.25 and a remainder of 0.0.