101553 divided by 40 
The aim is to understand the frequency of 40 in 101553.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
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

Advancing to step 2:
10 divided by 40 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Take the next digit (1) from the dividend and append it to 10, then repeat: 101 / 40

Advancing to step 3:
40 goes into 101 2 times with a remainder of 21.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 101, we get 21.
Append the next digit (5) from the dividend to 21 and continue with: 215 / 40

Let's proceed to step 4:
40 can be fit into 215 5 times, resulting in a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtract 200 from 215 to get 15.
Fetch the next digit (5) from the dividend, attach it to 15 and continue: 155 / 40

Step 5:
40 can be fit into 155 3 times, resulting in a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 253.0
Deduct 120 from 155 and we're left with 35.
Bring next digit (3) of the dividend behind the 35 and repeat the process: 353 / 40

Let's proceed to step 6:
The number 40 fits into 353 8 times, leaving a remainder of 33.
Use 8 as the next digit of our solution. 
Result so far: 2538.0
If we take 320 away from 353, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
If we divide 330 by 40, we get 8 and a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 2538.8
Deduct 320 from 330 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 2538.82
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.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2538.825
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2538.825
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.

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: 2538.825
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.

In conclusion, the division gives 2538.825 with a balance of 0.0.