We look at the division of 40439565 by 923 
The aim is to understand the frequency of 923 in 40439565.

Going ahead to step 1:
If we divide 4 by 923, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 923

Going ahead to step 2:
When dividing 40 by 923, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 923

Moving on to step 3:
If we divide 404 by 923, we get 0 and a remainder of 404.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 404, we get 404.
Include the next digit (3) from the dividend after 404, then repeat: 4043 / 923

Step 4:
If we divide 4043 by 923, we get 4 and a remainder of 351.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3692 from 4043 leaves us with 351.
Grab the next digit (9) from the dividend, add it to 351, then carry on: 3519 / 923

Let's proceed to step 5:
If we divide 3519 by 923, we get 3 and a remainder of 750.
Use 3 as the next digit of our solution. 
Result so far: 43.0
If we take 2769 away from 3519, we end up with 750.
Take the next digit (5) from the dividend and append it to 750, then repeat: 7505 / 923

Moving on to step 6:
923 goes into 7505 8 times with a remainder of 121.
The number 8 becomes the next digit in our result. 
Result so far: 438.0
Deduct 7384 from 7505 and we're left with 121.
Fetch the next digit (6) from the dividend, attach it to 121 and continue: 1216 / 923

Going ahead to step 7:
If we divide 1216 by 923, we get 1 and a remainder of 293.
Use 1 as the next digit of our solution. 
Result so far: 4381.0
Subtracting 923 from 1216 leaves us with 293.
Grab the next digit (5) from the dividend, add it to 293, then carry on: 2935 / 923

Step 8:
2935 divided by 923 is 3 with a remainder of 166.
Put 3 as the next digit of the answer. 
Result so far: 43813.0
If we take 2769 away from 2935, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Let's proceed to step 9:
923 can be fit into 1660 1 times, resulting in a remainder of 737.
Record the quotient 1 as the next digit in the result. 
Result so far: 43813.1
Deduct 923 from 1660 and we're left with 737.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7370, and continue the process.

Moving on to step 10:
When dividing 7370 by 923, we get 7 with a remainder of 909.
The number 7 becomes the next digit in our result. 
Result so far: 43813.17
Subtract 6461 from 7370 to get 909.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9090, and continue the process.

On to step 11:
The number 923 fits into 9090 9 times, leaving a remainder of 783.
Record the quotient 9 as the next digit in the result. 
Result so far: 43813.179
Subtracting 8307 from 9090 leaves us with 783.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7830, and continue the process.

Let's proceed to step 12:
If we divide 7830 by 923, we get 8 and a remainder of 446.
The next digit of our result is 8. 
Result so far: 43813.1798
The remainder is 446 after subtracting 7384 from 7830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

Advancing to step 13:
If we divide 4460 by 923, we get 4 and a remainder of 768.
Use 4 as the next digit of our solution. 
Result so far: 43813.17984
If we take 3692 away from 4460, we end up with 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

Step 14:
923 can be fit into 7680 8 times, resulting in a remainder of 296.
The number 8 becomes the next digit in our result. 
Result so far: 43813.179848
Subtract 7384 from 7680 to get 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

On to step 15:
923 can be fit into 2960 3 times, resulting in a remainder of 191.
Use 3 as the next digit of our solution. 
Result so far: 43813.1798483
Deduct 2769 from 2960 and we're left with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Advancing to step 16:
923 can be fit into 1910 2 times, resulting in a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 43813.17984832
If we take 1846 away from 1910, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The quotient of the division is 43813.17984832, and the remainder is 6.4e-08.