Let's divide 43454492 by 40
The aim is to understand the frequency of 40 in 43454492.

Step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 40

Advancing to step 2:
43 divided by 40 is 1 with a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 43 and we're left with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

Advancing to step 3:
If we divide 34 by 40, we get 0 and a remainder of 34.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 34 and we're left with 34.
Grab the next digit (5) from the dividend, add it to 34, then carry on: 345 / 40

Step 4:
40 goes into 345 8 times with a remainder of 25.
Put 8 as the next digit of the answer. 
Result so far: 108.0
If we take 320 away from 345, we end up with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 40

Step 5:
254 divided by 40 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 1086.0
If we subtract 240 from 254, we get 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 40

Let's proceed to step 6:
If we divide 144 by 40, we get 3 and a remainder of 24.
The next digit of our result is 3. 
Result so far: 10863.0
Subtract 120 from 144 to get 24.
Grab the next digit (9) from the dividend, add it to 24, then carry on: 249 / 40

Advancing to step 7:
If we divide 249 by 40, we get 6 and a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 108636.0
Subtract 240 from 249 to get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

On to step 8:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 1086362.0
If we take 80 away from 92, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 40 fits into 120 3 times, leaving a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 1086362.3
Subtract 120 from 120 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1086362.3
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1086362.3
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.

Our division results in 1086362.3 with a remaining 0.0.