We look at the division of 11348355 by 440 
The aim is to understand the frequency of 440 in 11348355.

On to step 1:
When dividing 1 by 440, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 440

Advancing to step 2:
When dividing 11 by 440, we get 0 with a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 11 to get 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 440

Step 3:
The number 440 fits into 113 0 times, leaving a remainder of 113.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 113 and we're left with 113.
Include the next digit (4) from the dividend after 113, then repeat: 1134 / 440

Step 4:
If we divide 1134 by 440, we get 2 and a remainder of 254.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 880 from 1134 to get 254.
Append the next digit (8) from the dividend to 254 and continue with: 2548 / 440

Moving on to step 5:
If we divide 2548 by 440, we get 5 and a remainder of 348.
The next digit of our result is 5. 
Result so far: 25.0
Deduct 2200 from 2548 and we're left with 348.
Take the next digit (3) from the dividend and append it to 348, then repeat: 3483 / 440

Moving on to step 6:
When dividing 3483 by 440, we get 7 with a remainder of 403.
Use 7 as the next digit of our solution. 
Result so far: 257.0
Deduct 3080 from 3483 and we're left with 403.
Append the next digit (5) from the dividend to 403 and continue with: 4035 / 440

Going ahead to step 7:
440 goes into 4035 9 times with a remainder of 75.
Record the quotient 9 as the next digit in the result. 
Result so far: 2579.0
Deduct 3960 from 4035 and we're left with 75.
Fetch the next digit (5) from the dividend, attach it to 75 and continue: 755 / 440

Moving on to step 8:
The number 440 fits into 755 1 times, leaving a remainder of 315.
Use 1 as the next digit of our solution. 
Result so far: 25791.0
Deduct 440 from 755 and we're left with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Step 9:
440 goes into 3150 7 times with a remainder of 70.
Record the quotient 7 as the next digit in the result. 
Result so far: 25791.7
Subtracting 3080 from 3150 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
700 divided by 440 is 1 with a remainder of 260.
The number 1 becomes the next digit in our result. 
Result so far: 25791.71
The remainder is 260 after subtracting 440 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 11:
2600 divided by 440 is 5 with a remainder of 400.
Record the quotient 5 as the next digit in the result. 
Result so far: 25791.715
If we take 2200 away from 2600, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 12:
If we divide 4000 by 440, we get 9 and a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 25791.7159
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 13:
The number 440 fits into 400 0 times, leaving a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 25791.7159
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 14:
440 can be fit into 4000 9 times, resulting in a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 25791.715909
Subtract 3960 from 4000 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 15:
400 divided by 440 is 0 with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 25791.715909
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 16:
The number 440 fits into 4000 9 times, leaving a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 25791.71590909
Deduct 3960 from 4000 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 25791.71590909 and a remainder of 4e-08.