We look at the division of 40539237 by 428 
The aim is to understand the frequency of 428 in 40539237.

Let's proceed to step 1:
428 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 428

On to step 2:
40 divided by 428 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 428

Let's proceed to step 3:
When dividing 405 by 428, we get 0 with a remainder of 405.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 405, we end up with 405.
Include the next digit (3) from the dividend after 405, then repeat: 4053 / 428

On to step 4:
428 goes into 4053 9 times with a remainder of 201.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we subtract 3852 from 4053, we get 201.
Append the next digit (9) from the dividend to 201 and continue with: 2019 / 428

On to step 5:
The number 428 fits into 2019 4 times, leaving a remainder of 307.
Record the quotient 4 as the next digit in the result. 
Result so far: 94.0
If we take 1712 away from 2019, we end up with 307.
Append the next digit (2) from the dividend to 307 and continue with: 3072 / 428

Going ahead to step 6:
3072 divided by 428 is 7 with a remainder of 76.
Record the quotient 7 as the next digit in the result. 
Result so far: 947.0
If we subtract 2996 from 3072, we get 76.
Grab the next digit (3) from the dividend, add it to 76, then carry on: 763 / 428

On to step 7:
763 divided by 428 is 1 with a remainder of 335.
Use 1 as the next digit of our solution. 
Result so far: 9471.0
Subtracting 428 from 763 leaves us with 335.
Append the next digit (7) from the dividend to 335 and continue with: 3357 / 428

Advancing to step 8:
3357 divided by 428 is 7 with a remainder of 361.
The next digit of our result is 7. 
Result so far: 94717.0
Subtracting 2996 from 3357 leaves us with 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

On to step 9:
428 can be fit into 3610 8 times, resulting in a remainder of 186.
The next digit of our result is 8. 
Result so far: 94717.8
Subtracting 3424 from 3610 leaves us with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Step 10:
428 can be fit into 1860 4 times, resulting in a remainder of 148.
Write down 4 as next digit of the result. 
Result so far: 94717.84
Subtracting 1712 from 1860 leaves us with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Let's proceed to step 11:
When dividing 1480 by 428, we get 3 with a remainder of 196.
Write down 3 as next digit of the result. 
Result so far: 94717.843
If we subtract 1284 from 1480, we get 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 12:
The number 428 fits into 1960 4 times, leaving a remainder of 248.
The number 4 becomes the next digit in our result. 
Result so far: 94717.8434
The remainder is 248 after subtracting 1712 from 1960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Advancing to step 13:
When dividing 2480 by 428, we get 5 with a remainder of 340.
The number 5 becomes the next digit in our result. 
Result so far: 94717.84345
Subtract 2140 from 2480 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Going ahead to step 14:
If we divide 3400 by 428, we get 7 and a remainder of 404.
Use 7 as the next digit of our solution. 
Result so far: 94717.843457
If we take 2996 away from 3400, we end up with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Step 15:
When dividing 4040 by 428, we get 9 with a remainder of 188.
Write down 9 as next digit of the result. 
Result so far: 94717.8434579
If we take 3852 away from 4040, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

On to step 16:
428 goes into 1880 4 times with a remainder of 168.
Put 4 as the next digit of the answer. 
Result so far: 94717.84345794
Subtracting 1712 from 1880 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The final result is 94717.84345794 with a remainder of 1.68e-07.