We're dividing 202554 by 40 
The aim is to understand the frequency of 40 in 202554.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 40

Going ahead to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 40

Going ahead to step 3:
202 divided by 40 is 5 with a remainder of 2.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 200 from 202, we get 2.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 40

On to step 4:
When dividing 25 by 40, we get 0 with a remainder of 25.
The next digit of our result is 0. 
Result so far: 50.0
The remainder is 25 after subtracting 0 from 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 40

Let's proceed to step 5:
40 goes into 255 6 times with a remainder of 15.
Use 6 as the next digit of our solution. 
Result so far: 506.0
If we subtract 240 from 255, we get 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 40

On to step 6:
If we divide 154 by 40, we get 3 and a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 5063.0
If we subtract 120 from 154, 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.

On to step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 5063.8
Subtract 320 from 340 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.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5063.85
If we subtract 200 from 200, 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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5063.85
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5063.85
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 5063.85, and the remainder is 0.0.