325443 divided by 40 
The aim is to understand the frequency of 40 in 325443.

Advancing to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 40

Let's proceed to step 2:
32 divided by 40 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Append the next digit (5) from the dividend to 32 and continue with: 325 / 40

Advancing to step 3:
When dividing 325 by 40, we get 8 with a remainder of 5.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 325 and we're left with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Moving on to step 4:
40 can be fit into 54 1 times, resulting in a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 81.0
Deduct 40 from 54 and we're left with 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 40

On to step 5:
144 divided by 40 is 3 with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 813.0
Subtract 120 from 144 to get 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 40

Going ahead to step 6:
When dividing 243 by 40, we get 6 with a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 8136.0
Deduct 240 from 243 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 8136.0
Subtract 0 from 30 to 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.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 8136.07
Subtracting 280 from 300 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.

On 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: 8136.075
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:
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: 8136.075
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8136.075
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 8136.075 and a remainder of 0.0.