We divide 184044 by 40
The aim is to understand the frequency of 40 in 184044.

Let's proceed to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

Step 2:
When dividing 18 by 40, we get 0 with a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 40

Going ahead to step 3:
40 can be fit into 184 4 times, resulting in a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 160 from 184 and we're left with 24.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 40

Going ahead to step 4:
240 divided by 40 is 6 with a remainder of 0.
The next digit of our result is 6. 
Result so far: 46.0
If we subtract 240 from 240, we get 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

Let's proceed to step 5:
40 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 460.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 40

Let's proceed to step 6:
40 can be fit into 44 1 times, resulting in a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 4601.0
If we subtract 40 from 44, 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 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 4601.1
Deduct 40 from 40 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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4601.1
If we subtract 0 from 0, 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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4601.1
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.

After the division, we end up with 4601.1 and a remainder of 0.0.