926120 divided by 40 
The aim is to understand the frequency of 40 in 926120.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

On to step 2:
The number 40 fits into 92 2 times, leaving a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 92 leaves us with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 40

Going ahead to step 3:
When dividing 126 by 40, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 120 from 126 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Going ahead to step 4:
40 can be fit into 61 1 times, resulting in a remainder of 21.
The next digit of our result is 1. 
Result so far: 231.0
Subtract 40 from 61 to get 21.
Take the next digit (2) from the dividend and append it to 21, then repeat: 212 / 40

Step 5:
212 divided by 40 is 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 2315.0
The remainder is 12 after subtracting 200 from 212.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 40

On to step 6:
If we divide 120 by 40, we get 3 and a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 23153.0
If we subtract 120 from 120, 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.

On to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23153.0
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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23153.0
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.

Our division results in 23153.0 with a remaining 0.0.