We look at the division of 959195 by 40 
The aim is to understand the frequency of 40 in 959195.

Moving on to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (5) of the dividend behind the 9 and repeat the process: 95 / 40

On to step 2:
When dividing 95 by 40, we get 2 with a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 95 to get 15.
Fetch the next digit (9) from the dividend, attach it to 15 and continue: 159 / 40

Let's proceed to step 3:
The number 40 fits into 159 3 times, leaving a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 120 from 159 to get 39.
Fetch the next digit (1) from the dividend, attach it to 39 and continue: 391 / 40

Going ahead to step 4:
40 goes into 391 9 times with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 239.0
Subtracting 360 from 391 leaves us with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 40

Moving on to step 5:
40 goes into 319 7 times with a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 2397.0
Subtracting 280 from 319 leaves us with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

On to step 6:
If we divide 395 by 40, we get 9 and a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 23979.0
Deduct 360 from 395 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
350 divided by 40 is 8 with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 23979.8
If we subtract 320 from 350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 23979.87
If we take 280 away from 300, 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.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 23979.875
Subtracting 200 from 200 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23979.875
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.

Let's proceed to step 11:
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: 23979.875
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.

After the division, we end up with 23979.875 and a remainder of 0.0.