We look at the division of 557454 by 40 
The aim is to understand the frequency of 40 in 557454.

Going ahead to step 1:
5 divided by 40 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Step 2:
40 can be fit into 55 1 times, resulting in a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 55 and we're left with 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 40

Let's proceed to step 3:
When dividing 157 by 40, we get 3 with a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 120 from 157 to get 37.
Fetch the next digit (4) from the dividend, attach it to 37 and continue: 374 / 40

Step 4:
When dividing 374 by 40, we get 9 with a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 139.0
Subtracting 360 from 374 leaves us with 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 40

Going ahead to step 5:
When dividing 145 by 40, we get 3 with a remainder of 25.
The next digit of our result is 3. 
Result so far: 1393.0
If we subtract 120 from 145, we get 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Advancing to step 6:
40 goes into 254 6 times with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 13936.0
If we take 240 away from 254, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
The number 40 fits into 140 3 times, leaving a remainder of 20.
The next digit of our result is 3. 
Result so far: 13936.3
Subtracting 120 from 140 leaves us 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13936.35
Subtracting 200 from 200 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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13936.35
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13936.35
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.

Our division results in 13936.35 with a remaining 0.0.