Let's divide 536867 by 40
The aim is to understand the frequency of 40 in 536867.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Moving on to step 2:
40 can be fit into 53 1 times, resulting in a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 53, we get 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 40

Moving on to step 3:
The number 40 fits into 136 3 times, leaving a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 120 from 136 leaves us with 16.
Fetch the next digit (8) from the dividend, attach it to 16 and continue: 168 / 40

On to step 4:
If we divide 168 by 40, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 134.0
If we subtract 160 from 168, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Advancing to step 5:
If we divide 86 by 40, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 1342.0
The remainder is 6 after subtracting 80 from 86.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Let's proceed to step 6:
40 can be fit into 67 1 times, resulting in a remainder of 27.
The next digit of our result is 1. 
Result so far: 13421.0
The remainder is 27 after subtracting 40 from 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 13421.6
If we subtract 240 from 270, 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.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 13421.67
If we take 280 away from 300, 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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13421.675
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13421.675
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13421.675
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.

The final result is 13421.675 with a remainder of 0.0.