We're dividing 361557 by 40 
The aim is to understand the frequency of 40 in 361557.

Let's proceed to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 40

Advancing to step 2:
If we divide 36 by 40, we get 0 and a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 36 leaves us with 36.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 40

Going ahead to step 3:
The number 40 fits into 361 9 times, leaving a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 360 from 361, we get 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 40

Let's proceed to step 4:
15 divided by 40 is 0 with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 90.0
The remainder is 15 after subtracting 0 from 15.
Bring next digit (5) of the dividend behind the 15 and repeat the process: 155 / 40

On to step 5:
When dividing 155 by 40, we get 3 with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 903.0
The remainder is 35 after subtracting 120 from 155.
Include the next digit (7) from the dividend after 35, then repeat: 357 / 40

Moving on to step 6:
40 goes into 357 8 times with a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 9038.0
Subtract 320 from 357 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 9038.9
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 9038.92
If we subtract 80 from 100, we 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 9038.925
Deduct 200 from 200 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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9038.925
If we subtract 0 from 0, 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 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9038.925
If we subtract 0 from 0, 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.

Our division results in 9038.925 with a remaining 0.0.