We look at the division of 13364 by 40 
The aim is to understand the frequency of 40 in 13364.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Going ahead to step 2:
40 goes into 13 0 times with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Bring next digit (3) of the dividend behind the 13 and repeat the process: 133 / 40

Step 3:
40 goes into 133 3 times with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 120 from 133 to get 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 40

Let's proceed to step 4:
40 can be fit into 136 3 times, resulting in a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 33.0
Subtracting 120 from 136 leaves us with 16.
Bring next digit (4) of the dividend behind the 16 and repeat the process: 164 / 40

Going ahead to step 5:
40 can be fit into 164 4 times, resulting in a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 334.0
If we take 160 away from 164, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 6:
40 divided by 40 is 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 334.1
Deduct 40 from 40 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.

On to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 334.1
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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 334.1
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.

Our division results in 334.1 with a remaining 0.0.