76929001 ÷ 40 
The aim is to understand the frequency of 40 in 76929001.

Step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

Let's proceed to step 2:
The number 40 fits into 76 1 times, leaving a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 76 and we're left with 36.
Fetch the next digit (9) from the dividend, attach it to 36 and continue: 369 / 40

On to step 3:
40 can be fit into 369 9 times, resulting in a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 19.0
The remainder is 9 after subtracting 360 from 369.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Going ahead to step 4:
40 can be fit into 92 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 192.0
The remainder is 12 after subtracting 80 from 92.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 40

Moving on to step 5:
If we divide 129 by 40, we get 3 and a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 1923.0
The remainder is 9 after subtracting 120 from 129.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 40

Step 6:
If we divide 90 by 40, we get 2 and a remainder of 10.
The next digit of our result is 2. 
Result so far: 19232.0
The remainder is 10 after subtracting 80 from 90.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 40

Going ahead to step 7:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 192322.0
The remainder is 20 after subtracting 80 from 100.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Step 8:
The number 40 fits into 201 5 times, leaving a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 1923225.0
The remainder is 1 after subtracting 200 from 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 9:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 1923225.0
If we subtract 0 from 10, we get 10.
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 10:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 1923225.02
Subtracting 80 from 100 leaves us 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 11:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1923225.025
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.

Advancing to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1923225.025
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.

On to step 13:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1923225.025
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.

The final outcome is 1923225.025, with a leftover of 0.0.