Let's divide 543195 by 40
The aim is to understand the frequency of 40 in 543195.

Let's proceed to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Going ahead to step 2:
The number 40 fits into 54 1 times, leaving a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 54, we get 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 40

On to step 3:
When dividing 143 by 40, we get 3 with a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 120 from 143 and we're left with 23.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 40

Advancing to step 4:
231 divided by 40 is 5 with a remainder of 31.
The number 5 becomes the next digit in our result. 
Result so far: 135.0
If we take 200 away from 231, we end up with 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 40

Moving on to step 5:
40 can be fit into 319 7 times, resulting in a remainder of 39.
The next digit of our result is 7. 
Result so far: 1357.0
Deduct 280 from 319 and we're left with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Step 6:
If we divide 395 by 40, we get 9 and a remainder of 35.
The number 9 becomes the next digit in our result. 
Result so far: 13579.0
Subtracting 360 from 395 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
40 goes into 350 8 times with a remainder of 30.
The next digit of our result is 8. 
Result so far: 13579.8
Subtract 320 from 350 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.

Going ahead to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 13579.87
If we take 280 away from 300, we end up 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13579.875
If we take 200 away from 200, 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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 13579.875
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.

Moving on to step 11:
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: 13579.875
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 quotient of the division is 13579.875, and the remainder is 0.0.