98206276 divided by 40 
The aim is to understand the frequency of 40 in 98206276.

Let's proceed to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Step 2:
40 goes into 98 2 times with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 98 to get 18.
Append the next digit (2) from the dividend to 18 and continue with: 182 / 40

On to step 3:
40 goes into 182 4 times with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 182 and we're left with 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 40

Going ahead to step 4:
220 divided by 40 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 245.0
Subtracting 200 from 220 leaves us with 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 40

Advancing to step 5:
If we divide 206 by 40, we get 5 and a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 2455.0
Subtracting 200 from 206 leaves us with 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 40

Moving on to step 6:
40 can be fit into 62 1 times, resulting in a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 24551.0
If we subtract 40 from 62, we get 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 40

Let's proceed to step 7:
227 divided by 40 is 5 with a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 245515.0
If we take 200 away from 227, we end up with 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 40

Moving on to step 8:
If we divide 276 by 40, we get 6 and a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 2455156.0
Subtract 240 from 276 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 2455156.9
The remainder is 0 after subtracting 360 from 360.
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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2455156.9
If we take 0 away from 0, we end up 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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2455156.9
Subtract 0 from 0 to 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 result is 2455156.9 with a remainder of 0.0.