We divide 108613 by 40
The aim is to understand the frequency of 40 in 108613.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Going ahead to step 2:
40 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 40

Step 3:
40 goes into 108 2 times with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 28 after subtracting 80 from 108.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 40

Going ahead to step 4:
40 goes into 286 7 times with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtract 280 from 286 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Going ahead to step 5:
If we divide 61 by 40, we get 1 and a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 271.0
If we take 40 away from 61, we end up with 21.
Bring next digit (3) of the dividend behind the 21 and repeat the process: 213 / 40

Moving on to step 6:
The number 40 fits into 213 5 times, leaving a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 2715.0
Deduct 200 from 213 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
130 divided by 40 is 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 2715.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2715.32
If we subtract 80 from 100, 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2715.325
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2715.325
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.

Step 11:
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: 2715.325
Subtract 0 from 0 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.

After the division, we end up with 2715.325 and a remainder of 0.0.