We look at the division of 851854 by 40 
The aim is to understand the frequency of 40 in 851854.

Moving on to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 40

Let's proceed to step 2:
If we divide 85 by 40, we get 2 and a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 85, we end up with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

Step 3:
51 divided by 40 is 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 21.0
If we subtract 40 from 51, we get 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 40

Step 4:
118 divided by 40 is 2 with a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 212.0
Subtracting 80 from 118 leaves us with 38.
Take the next digit (5) from the dividend and append it to 38, then repeat: 385 / 40

Advancing to step 5:
385 divided by 40 is 9 with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 2129.0
Deduct 360 from 385 and we're left with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Moving on to step 6:
254 divided by 40 is 6 with a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 21296.0
Deduct 240 from 254 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
The next digit of our result is 3. 
Result so far: 21296.3
If we take 120 away from 140, 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.

Step 8:
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: 21296.35
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21296.35
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21296.35
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.

The final outcome is 21296.35, with a leftover of 0.0.