We divide 517504 by 40
The aim is to understand the frequency of 40 in 517504.

Advancing to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 40

Moving on to step 2:
51 divided by 40 is 1 with a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 11 after subtracting 40 from 51.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 40

Let's proceed to step 3:
If we divide 117 by 40, we get 2 and a remainder of 37.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 80 from 117, we get 37.
Take the next digit (5) from the dividend and append it to 37, then repeat: 375 / 40

Step 4:
When dividing 375 by 40, we get 9 with a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 129.0
Subtracting 360 from 375 leaves us with 15.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 40

On to step 5:
If we divide 150 by 40, we get 3 and a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 1293.0
Subtracting 120 from 150 leaves us with 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 40

Let's proceed to step 6:
When dividing 304 by 40, we get 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 12937.0
The remainder is 24 after subtracting 280 from 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 12937.6
Subtracting 240 from 240 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12937.6
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12937.6
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.

After the division, we end up with 12937.6 and a remainder of 0.0.