Let's divide 940549 by 40
The aim is to understand the frequency of 40 in 940549.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Going ahead to step 2:
94 divided by 40 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 94 and we're left with 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 40

Let's proceed to step 3:
When dividing 140 by 40, we get 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 23.0
The remainder is 20 after subtracting 120 from 140.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 40

Going ahead to step 4:
40 goes into 205 5 times with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 235.0
If we take 200 away from 205, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Let's proceed to step 5:
40 goes into 54 1 times with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 2351.0
If we take 40 away from 54, we end up with 14.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 40

Moving on to step 6:
149 divided by 40 is 3 with a remainder of 29.
The number 3 becomes the next digit in our result. 
Result so far: 23513.0
Subtracting 120 from 149 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
40 goes into 290 7 times with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 23513.7
Subtract 280 from 290 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 23513.72
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23513.725
Deduct 200 from 200 and we're left 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23513.725
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 23513.725
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 outcome is 23513.725, with a leftover of 0.0.