We divide 534654 by 40
The aim is to understand the frequency of 40 in 534654.

Advancing to step 1:
If we divide 5 by 40, we get 0 and 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.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Let's proceed to step 2:
40 goes into 53 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 53 and we're left with 13.
Take the next digit (4) from the dividend and append it to 13, then repeat: 134 / 40

On to step 3:
134 divided by 40 is 3 with a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 120 from 134 and we're left with 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 40

Step 4:
When dividing 146 by 40, we get 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 133.0
Deduct 120 from 146 and we're left with 26.
Grab the next digit (5) from the dividend, add it to 26, then carry on: 265 / 40

Step 5:
When dividing 265 by 40, we get 6 with a remainder of 25.
Put 6 as the next digit of the answer. 
Result so far: 1336.0
Subtracting 240 from 265 leaves us with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 40

Advancing to step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 13366.0
If we subtract 240 from 254, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 13366.3
Subtract 120 from 140 to get 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:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 13366.35
Subtract 200 from 200 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13366.35
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13366.35
The remainder is 0 after subtracting 0 from 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 13366.35, with a leftover of 0.0.