40138492 ÷ 108 
The aim is to understand the frequency of 108 in 40138492.

Moving on to step 1:
When dividing 4 by 108, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 108

Step 2:
108 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 108

On to step 3:
The number 108 fits into 401 3 times, leaving a remainder of 77.
The next digit of our result is 3. 
Result so far: 3.0
If we take 324 away from 401, we end up with 77.
Include the next digit (3) from the dividend after 77, then repeat: 773 / 108

Let's proceed to step 4:
773 divided by 108 is 7 with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 37.0
Subtract 756 from 773 to get 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 108

Going ahead to step 5:
The number 108 fits into 178 1 times, leaving a remainder of 70.
Record the quotient 1 as the next digit in the result. 
Result so far: 371.0
Subtract 108 from 178 to get 70.
Fetch the next digit (4) from the dividend, attach it to 70 and continue: 704 / 108

On to step 6:
704 divided by 108 is 6 with a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 3716.0
Subtracting 648 from 704 leaves us with 56.
Bring next digit (9) of the dividend behind the 56 and repeat the process: 569 / 108

Let's proceed to step 7:
108 goes into 569 5 times with a remainder of 29.
Put 5 as the next digit of the answer. 
Result so far: 37165.0
If we subtract 540 from 569, we get 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 108

Moving on to step 8:
The number 108 fits into 292 2 times, leaving a remainder of 76.
Write down 2 as next digit of the result. 
Result so far: 371652.0
Subtract 216 from 292 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 9:
When dividing 760 by 108, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 371652.7
If we subtract 756 from 760, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
108 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 371652.7
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
If we divide 400 by 108, we get 3 and a remainder of 76.
Use 3 as the next digit of our solution. 
Result so far: 371652.703
Subtract 324 from 400 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 12:
108 can be fit into 760 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 371652.7037
Deduct 756 from 760 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
40 divided by 108 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 371652.7037
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
400 divided by 108 is 3 with a remainder of 76.
The number 3 becomes the next digit in our result. 
Result so far: 371652.703703
If we take 324 away from 400, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 15:
760 divided by 108 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 371652.7037037
Subtract 756 from 760 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 16:
When dividing 40 by 108, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 371652.7037037
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 371652.7037037 with a balance of 4e-08.