812514 ÷ 40 
The aim is to understand the frequency of 40 in 812514.

Moving on to step 1:
40 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Moving on to step 2:
The number 40 fits into 81 2 times, leaving a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 81 leaves us with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 40

Advancing to step 3:
40 goes into 12 0 times with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtract 0 from 12 to get 12.
Fetch the next digit (5) from the dividend, attach it to 12 and continue: 125 / 40

Let's proceed to step 4:
40 can be fit into 125 3 times, resulting in a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 203.0
Subtracting 120 from 125 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Step 5:
When dividing 51 by 40, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 2031.0
Subtracting 40 from 51 leaves us with 11.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 40

Moving on to step 6:
If we divide 114 by 40, we get 2 and a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 20312.0
If we subtract 80 from 114, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 20312.8
If we subtract 320 from 340, we 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.

Let's proceed to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 20312.85
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20312.85
Deduct 0 from 0 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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20312.85
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.

The final outcome is 20312.85, with a leftover of 0.0.