199376 ÷ 40 
The aim is to understand the frequency of 40 in 199376.

Advancing to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

Step 2:
40 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 40

Let's proceed to step 3:
The number 40 fits into 199 4 times, leaving a remainder of 39.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 160 from 199 leaves us with 39.
Bring next digit (3) of the dividend behind the 39 and repeat the process: 393 / 40

Step 4:
40 goes into 393 9 times with a remainder of 33.
The next digit of our result is 9. 
Result so far: 49.0
If we take 360 away from 393, we end up with 33.
Bring next digit (7) of the dividend behind the 33 and repeat the process: 337 / 40

Step 5:
40 can be fit into 337 8 times, resulting in a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 498.0
Deduct 320 from 337 and we're left with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 40

Going ahead to step 6:
40 goes into 176 4 times with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 4984.0
Subtract 160 from 176 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
40 goes into 160 4 times with a remainder of 0.
The next digit of our result is 4. 
Result so far: 4984.4
Deduct 160 from 160 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 4984.4
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4984.4
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 4984.4 with a balance of 0.0.