We look at the division of 40976294 by 394 
The aim is to understand the frequency of 394 in 40976294.

Moving on to step 1:
If we divide 4 by 394, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 394

Moving on to step 2:
40 divided by 394 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 394

Going ahead to step 3:
If we divide 409 by 394, we get 1 and a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 394 away from 409, we end up with 15.
Grab the next digit (7) from the dividend, add it to 15, then carry on: 157 / 394

On to step 4:
When dividing 157 by 394, we get 0 with a remainder of 157.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 157 and we're left with 157.
Grab the next digit (6) from the dividend, add it to 157, then carry on: 1576 / 394

Step 5:
394 can be fit into 1576 4 times, resulting in a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 104.0
If we subtract 1576 from 1576, we get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 394

Step 6:
If we divide 2 by 394, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 1040.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 394

Going ahead to step 7:
If we divide 29 by 394, we get 0 and a remainder of 29.
The next digit of our result is 0. 
Result so far: 10400.0
The remainder is 29 after subtracting 0 from 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 394

Advancing to step 8:
The number 394 fits into 294 0 times, leaving a remainder of 294.
Put 0 as the next digit of the answer. 
Result so far: 104000.0
Subtract 0 from 294 to get 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Advancing to step 9:
When dividing 2940 by 394, we get 7 with a remainder of 182.
Record the quotient 7 as the next digit in the result. 
Result so far: 104000.7
If we subtract 2758 from 2940, we get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Moving on to step 10:
1820 divided by 394 is 4 with a remainder of 244.
Record the quotient 4 as the next digit in the result. 
Result so far: 104000.74
Deduct 1576 from 1820 and we're left with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 11:
394 goes into 2440 6 times with a remainder of 76.
Record the quotient 6 as the next digit in the result. 
Result so far: 104000.746
The remainder is 76 after subtracting 2364 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 12:
394 goes into 760 1 times with a remainder of 366.
Put 1 as the next digit of the answer. 
Result so far: 104000.7461
If we subtract 394 from 760, we get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Going ahead to step 13:
The number 394 fits into 3660 9 times, leaving a remainder of 114.
Put 9 as the next digit of the answer. 
Result so far: 104000.74619
Subtracting 3546 from 3660 leaves us with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 14:
When dividing 1140 by 394, we get 2 with a remainder of 352.
The next digit of our result is 2. 
Result so far: 104000.746192
Deduct 788 from 1140 and we're left with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Step 15:
394 can be fit into 3520 8 times, resulting in a remainder of 368.
The number 8 becomes the next digit in our result. 
Result so far: 104000.7461928
Subtract 3152 from 3520 to get 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Moving on to step 16:
3680 divided by 394 is 9 with a remainder of 134.
Write down 9 as next digit of the result. 
Result so far: 104000.74619289
If we take 3546 away from 3680, we end up with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

The final result is 104000.74619289 with a remainder of 1.34e-07.