226399 divided by 40 
The aim is to understand the frequency of 40 in 226399.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 40

Let's proceed to step 2:
40 can be fit into 22 0 times, resulting in a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 40

Let's proceed to step 3:
The number 40 fits into 226 5 times, leaving a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 200 from 226 leaves us with 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 40

On to step 4:
The number 40 fits into 263 6 times, leaving a remainder of 23.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
If we take 240 away from 263, we end up with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 40

Let's proceed to step 5:
The number 40 fits into 239 5 times, leaving a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 565.0
Deduct 200 from 239 and we're left with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 40

Advancing to step 6:
If we divide 399 by 40, we get 9 and a remainder of 39.
The number 9 becomes the next digit in our result. 
Result so far: 5659.0
Subtracting 360 from 399 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 5659.9
Subtracting 360 from 390 leaves us 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 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 5659.97
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5659.975
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.

Going ahead to step 10:
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: 5659.975
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5659.975
If we take 0 away from 0, 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.

Our division results in 5659.975 with a remaining 0.0.