We're dividing 8909 by 40 
The aim is to understand the frequency of 40 in 8909.

Step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

Advancing to step 2:
If we divide 89 by 40, we get 2 and a remainder of 9.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 89 leaves us with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 40

Moving on to step 3:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Subtracting 80 from 90 leaves us with 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 40

Going ahead to step 4:
The number 40 fits into 109 2 times, leaving a remainder of 29.
Record the quotient 2 as the next digit in the result. 
Result so far: 222.0
The remainder is 29 after subtracting 80 from 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 5:
40 can be fit into 290 7 times, resulting in a remainder of 10.
The next digit of our result is 7. 
Result so far: 222.7
Subtracting 280 from 290 leaves us with 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 6:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 222.72
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.

On to step 7:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 222.725
Subtracting 200 from 200 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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 222.725
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.

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: 222.725
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.

The final result is 222.725 with a remainder of 0.0.