We look at the division of 40787403 by 185 
The aim is to understand the frequency of 185 in 40787403.

Advancing to step 1:
185 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 185

On to step 2:
If we divide 40 by 185, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 185

Going ahead to step 3:
185 can be fit into 407 2 times, resulting in a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 370 away from 407, we end up with 37.
Take the next digit (8) from the dividend and append it to 37, then repeat: 378 / 185

Going ahead to step 4:
If we divide 378 by 185, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 22.0
The remainder is 8 after subtracting 370 from 378.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 185

Moving on to step 5:
When dividing 87 by 185, we get 0 with a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 220.0
Subtract 0 from 87 to get 87.
Grab the next digit (4) from the dividend, add it to 87, then carry on: 874 / 185

Step 6:
874 divided by 185 is 4 with a remainder of 134.
Use 4 as the next digit of our solution. 
Result so far: 2204.0
Deduct 740 from 874 and we're left with 134.
Grab the next digit (0) from the dividend, add it to 134, then carry on: 1340 / 185

Going ahead to step 7:
If we divide 1340 by 185, we get 7 and a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 22047.0
Deduct 1295 from 1340 and we're left with 45.
Append the next digit (3) from the dividend to 45 and continue with: 453 / 185

Let's proceed to step 8:
453 divided by 185 is 2 with a remainder of 83.
Record the quotient 2 as the next digit in the result. 
Result so far: 220472.0
Deduct 370 from 453 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Step 9:
The number 185 fits into 830 4 times, leaving a remainder of 90.
The number 4 becomes the next digit in our result. 
Result so far: 220472.4
Subtract 740 from 830 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 10:
If we divide 900 by 185, we get 4 and a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 220472.44
Deduct 740 from 900 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 220472.44 and a remainder of 0.16.