40769614 ÷ 197 
The aim is to understand the frequency of 197 in 40769614.

On to step 1:
If we divide 4 by 197, we get 0 and 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.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 197

Advancing to step 2:
197 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 197

Let's proceed to step 3:
407 divided by 197 is 2 with a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 394 away from 407, we end up with 13.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 197

Advancing to step 4:
If we divide 136 by 197, we get 0 and a remainder of 136.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtract 0 from 136 to get 136.
Bring next digit (9) of the dividend behind the 136 and repeat the process: 1369 / 197

Advancing to step 5:
197 goes into 1369 6 times with a remainder of 187.
Use 6 as the next digit of our solution. 
Result so far: 206.0
Subtract 1182 from 1369 to get 187.
Bring next digit (6) of the dividend behind the 187 and repeat the process: 1876 / 197

Advancing to step 6:
1876 divided by 197 is 9 with a remainder of 103.
The number 9 becomes the next digit in our result. 
Result so far: 2069.0
Subtracting 1773 from 1876 leaves us with 103.
Grab the next digit (1) from the dividend, add it to 103, then carry on: 1031 / 197

Going ahead to step 7:
197 goes into 1031 5 times with a remainder of 46.
Use 5 as the next digit of our solution. 
Result so far: 20695.0
Subtracting 985 from 1031 leaves us with 46.
Include the next digit (4) from the dividend after 46, then repeat: 464 / 197

Advancing to step 8:
197 goes into 464 2 times with a remainder of 70.
Use 2 as the next digit of our solution. 
Result so far: 206952.0
Subtract 394 from 464 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 9:
197 goes into 700 3 times with a remainder of 109.
Put 3 as the next digit of the answer. 
Result so far: 206952.3
Subtracting 591 from 700 leaves us with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Let's proceed to step 10:
197 can be fit into 1090 5 times, resulting in a remainder of 105.
Use 5 as the next digit of our solution. 
Result so far: 206952.35
If we take 985 away from 1090, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 11:
If we divide 1050 by 197, we get 5 and a remainder of 65.
Write down 5 as next digit of the result. 
Result so far: 206952.355
Subtracting 985 from 1050 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

In conclusion, the division gives 206952.355 with a balance of 0.0065.