Let's divide 188699 by 40
The aim is to understand the frequency of 40 in 188699.

Moving on to step 1:
40 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

On to step 2:
18 divided by 40 is 0 with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 40

On to step 3:
188 divided by 40 is 4 with a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 160 away from 188, we end up with 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 40

Going ahead to step 4:
When dividing 286 by 40, we get 7 with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we subtract 280 from 286, we get 6.
Grab the next digit (9) from the dividend, add it to 6, then carry on: 69 / 40

On to step 5:
40 can be fit into 69 1 times, resulting in a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 471.0
Subtract 40 from 69 to get 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 40

On to step 6:
299 divided by 40 is 7 with a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 4717.0
Deduct 280 from 299 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
40 goes into 190 4 times with a remainder of 30.
The next digit of our result is 4. 
Result so far: 4717.4
Subtract 160 from 190 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.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4717.47
If we take 280 away from 300, we end up 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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4717.475
If we subtract 200 from 200, we 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4717.475
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4717.475
The remainder is 0 after subtracting 0 from 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 4717.475 with a remainder of 0.0.