We look at the division of 14672521 by 40 
The aim is to understand the frequency of 40 in 14672521.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Advancing to step 2:
40 goes into 14 0 times with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 40

On to step 3:
40 goes into 146 3 times with a remainder of 26.
The next digit of our result is 3. 
Result so far: 3.0
If we take 120 away from 146, we end up with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 40

Going ahead to step 4:
When dividing 267 by 40, we get 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 36.0
If we subtract 240 from 267, we get 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 40

Let's proceed to step 5:
40 goes into 272 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 366.0
The remainder is 32 after subtracting 240 from 272.
Take the next digit (5) from the dividend and append it to 32, then repeat: 325 / 40

Moving on to step 6:
When dividing 325 by 40, we get 8 with a remainder of 5.
Write down 8 as next digit of the result. 
Result so far: 3668.0
Subtract 320 from 325 to get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 40

Moving on to step 7:
The number 40 fits into 52 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 36681.0
If we subtract 40 from 52, we get 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 40

Going ahead to step 8:
If we divide 121 by 40, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 366813.0
Subtracting 120 from 121 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
When dividing 10 by 40, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 366813.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 366813.02
Deduct 80 from 100 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.

Let's proceed to step 11:
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: 366813.025
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.

On to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 366813.025
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.

Step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 366813.025
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.

In conclusion, the division gives 366813.025 with a balance of 0.0.