We look at the division of 810807 by 40 
The aim is to understand the frequency of 40 in 810807.

Step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Moving on to step 2:
81 divided by 40 is 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 81, we get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Step 3:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 40

Advancing to step 4:
If we divide 108 by 40, we get 2 and a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 202.0
Deduct 80 from 108 and we're left with 28.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 40

Let's proceed to step 5:
40 can be fit into 280 7 times, resulting in a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 2027.0
Subtracting 280 from 280 leaves us with 0.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 40

Going ahead to step 6:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 20270.0
Subtracting 0 from 7 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 20270.1
If we subtract 40 from 70, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 20270.17
If we subtract 280 from 300, we 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.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20270.175
If we take 200 away from 200, 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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20270.175
The remainder is 0 after subtracting 0 from 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 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20270.175
The remainder is 0 after subtracting 0 from 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 20270.175 with a remaining 0.0.