We divide 543685 by 40
The aim is to understand the frequency of 40 in 543685.

Let's proceed to step 1:
5 divided by 40 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Advancing to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 54, we end up with 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 40

Moving on to step 3:
When dividing 143 by 40, we get 3 with a remainder of 23.
The next digit of our result is 3. 
Result so far: 13.0
Subtract 120 from 143 to get 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 40

Step 4:
The number 40 fits into 236 5 times, leaving a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 135.0
The remainder is 36 after subtracting 200 from 236.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 40

Let's proceed to step 5:
If we divide 368 by 40, we get 9 and a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 1359.0
Subtract 360 from 368 to get 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Advancing to step 6:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 13592.0
Subtract 80 from 85 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 13592.1
If we take 40 away from 50, we end up 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:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 13592.12
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 13592.125
Subtracting 200 from 200 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13592.125
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 13592.125
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.

After the division, we end up with 13592.125 and a remainder of 0.0.