We're dividing 814245 by 40 
The aim is to understand the frequency of 40 in 814245.

Advancing to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Advancing to step 2:
When dividing 81 by 40, we get 2 with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

Step 3:
If we divide 14 by 40, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 14 to get 14.
Include the next digit (2) from the dividend after 14, then repeat: 142 / 40

Moving on to step 4:
When dividing 142 by 40, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 203.0
Subtracting 120 from 142 leaves us with 22.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 40

Going ahead to step 5:
If we divide 224 by 40, we get 5 and a remainder of 24.
Put 5 as the next digit of the answer. 
Result so far: 2035.0
Deduct 200 from 224 and we're left with 24.
Take the next digit (5) from the dividend and append it to 24, then repeat: 245 / 40

Advancing to step 6:
40 goes into 245 6 times with a remainder of 5.
Record the quotient 6 as the next digit in the result. 
Result so far: 20356.0
Subtract 240 from 245 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.

Advancing to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 20356.1
Subtracting 40 from 50 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.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 20356.12
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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20356.125
Deduct 200 from 200 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20356.125
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20356.125
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.

Our division results in 20356.125 with a remaining 0.0.