189830 divided by 40 
The aim is to understand the frequency of 40 in 189830.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

Moving on to step 2:
If we divide 18 by 40, we get 0 and a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 40

Advancing to step 3:
The number 40 fits into 189 4 times, leaving a remainder of 29.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 160 from 189, we get 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 40

Moving on to step 4:
40 goes into 298 7 times with a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 47.0
The remainder is 18 after subtracting 280 from 298.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 40

Advancing to step 5:
When dividing 183 by 40, we get 4 with a remainder of 23.
The next digit of our result is 4. 
Result so far: 474.0
If we take 160 away from 183, we end up with 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 40

Moving on to step 6:
When dividing 230 by 40, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 4745.0
Deduct 200 from 230 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 4745.7
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4745.75
If we take 200 away from 200, 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4745.75
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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4745.75
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.

After the division, we end up with 4745.75 and a remainder of 0.0.