85211 ÷ 40 
The aim is to understand the frequency of 40 in 85211.

Advancing to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 40

Let's proceed to step 2:
If we divide 85 by 40, we get 2 and a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 5 after subtracting 80 from 85.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

Let's proceed to step 3:
40 goes into 52 1 times with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtracting 40 from 52 leaves us with 12.
Grab the next digit (1) from the dividend, add it to 12, then carry on: 121 / 40

On to step 4:
40 goes into 121 3 times with a remainder of 1.
The next digit of our result is 3. 
Result so far: 213.0
Subtracting 120 from 121 leaves us with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 40

On to step 5:
40 goes into 11 0 times with a remainder of 11.
The next digit of our result is 0. 
Result so far: 2130.0
Deduct 0 from 11 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 6:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 2130.2
Subtract 80 from 110 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2130.27
Deduct 280 from 300 and we're left with 20.
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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 2130.275
The remainder is 0 after subtracting 200 from 200.
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.
The number 0 becomes the next digit in our result. 
Result so far: 2130.275
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2130.275
If we subtract 0 from 0, 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.

After the division, we end up with 2130.275 and a remainder of 0.0.