931502 ÷ 40 
The aim is to understand the frequency of 40 in 931502.

Advancing to step 1:
9 divided by 40 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Step 2:
If we divide 93 by 40, we get 2 and a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 13 after subtracting 80 from 93.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 40

Going ahead to step 3:
The number 40 fits into 131 3 times, leaving a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 120 from 131 to get 11.
Include the next digit (5) from the dividend after 11, then repeat: 115 / 40

Moving on to step 4:
If we divide 115 by 40, we get 2 and a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
Subtracting 80 from 115 leaves us with 35.
Grab the next digit (0) from the dividend, add it to 35, then carry on: 350 / 40

Advancing to step 5:
350 divided by 40 is 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 2328.0
Subtract 320 from 350 to get 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 40

Going ahead to step 6:
When dividing 302 by 40, we get 7 with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 23287.0
If we take 280 away from 302, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
40 goes into 220 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 23287.5
Subtract 200 from 220 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.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 23287.55
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.

Our division results in 23287.55 with a remaining 0.0.