Let's divide 216923 by 40
The aim is to understand the frequency of 40 in 216923.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 40

Let's proceed to step 2:
40 can be fit into 21 0 times, resulting in a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 40

Step 3:
40 goes into 216 5 times with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 200 away from 216, we end up with 16.
Fetch the next digit (9) from the dividend, attach it to 16 and continue: 169 / 40

Step 4:
169 divided by 40 is 4 with a remainder of 9.
Write down 4 as next digit of the result. 
Result so far: 54.0
Deduct 160 from 169 and we're left with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Advancing to step 5:
92 divided by 40 is 2 with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 542.0
If we subtract 80 from 92, we get 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 40

On to step 6:
123 divided by 40 is 3 with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 5423.0
The remainder is 3 after subtracting 120 from 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 5423.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 5423.07
Deduct 280 from 300 and we're left with 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.
Write down 5 as next digit of the result. 
Result so far: 5423.075
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 5423.075
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5423.075
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.

The final result is 5423.075 with a remainder of 0.0.