523410 ÷ 40 
The aim is to understand the frequency of 40 in 523410.

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
The remainder is 5 after subtracting 0 from 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Moving on to step 2:
When dividing 52 by 40, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 52, we get 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 40

Going ahead to step 3:
40 can be fit into 123 3 times, resulting in a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 120 from 123 leaves us with 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 40

Let's proceed to step 4:
If we divide 34 by 40, we get 0 and a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 130.0
If we subtract 0 from 34, we get 34.
Fetch the next digit (1) from the dividend, attach it to 34 and continue: 341 / 40

On to step 5:
40 goes into 341 8 times with a remainder of 21.
Use 8 as the next digit of our solution. 
Result so far: 1308.0
The remainder is 21 after subtracting 320 from 341.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Moving on to step 6:
210 divided by 40 is 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 13085.0
Subtracting 200 from 210 leaves us 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.

Advancing to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 13085.2
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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13085.25
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 9:
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: 13085.25
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13085.25
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 13085.25 and a remainder of 0.0.