357068 divided by 40 
The aim is to understand the frequency of 40 in 357068.

Going ahead to step 1:
3 divided by 40 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 40

Step 2:
The number 40 fits into 35 0 times, leaving a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 40

Moving on to step 3:
357 divided by 40 is 8 with a remainder of 37.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 320 from 357, we get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

On to step 4:
When dividing 370 by 40, we get 9 with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 89.0
Deduct 360 from 370 and we're left with 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Step 5:
The number 40 fits into 106 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 892.0
If we subtract 80 from 106, we get 26.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 40

Moving on to step 6:
If we divide 268 by 40, we get 6 and a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 8926.0
If we subtract 240 from 268, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 8926.7
If we take 280 away from 280, 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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8926.7
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8926.7
Deduct 0 from 0 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.

The quotient of the division is 8926.7, and the remainder is 0.0.