We divide 53620657 by 40
The aim is to understand the frequency of 40 in 53620657.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Advancing to step 2:
If we divide 53 by 40, we get 1 and a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 53 leaves us with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 40

Advancing to step 3:
40 can be fit into 136 3 times, resulting in a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 120 from 136 and we're left with 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 40

Moving on to step 4:
If we divide 162 by 40, we get 4 and a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 134.0
Deduct 160 from 162 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 40

Moving on to step 5:
When dividing 20 by 40, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 1340.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 40

Step 6:
If we divide 206 by 40, we get 5 and a remainder of 6.
The next digit of our result is 5. 
Result so far: 13405.0
If we take 200 away from 206, we end up with 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 40

Step 7:
40 can be fit into 65 1 times, resulting in a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 134051.0
Subtract 40 from 65 to get 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 40

Going ahead to step 8:
40 can be fit into 257 6 times, resulting in a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 1340516.0
If we subtract 240 from 257, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 9:
When dividing 170 by 40, we get 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 1340516.4
Deduct 160 from 170 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 10:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1340516.42
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.

Moving on to step 11:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1340516.425
If we subtract 200 from 200, 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.

Step 12:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1340516.425
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.

On to step 13:
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: 1340516.425
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.

The final outcome is 1340516.425, with a leftover of 0.0.