Let's divide 179722 by 40
The aim is to understand the frequency of 40 in 179722.

Moving on to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Moving on to step 2:
When dividing 17 by 40, we get 0 with a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 40

Step 3:
179 divided by 40 is 4 with a remainder of 19.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 160 from 179 leaves us with 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 40

Let's proceed to step 4:
197 divided by 40 is 4 with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
The remainder is 37 after subtracting 160 from 197.
Grab the next digit (2) from the dividend, add it to 37, then carry on: 372 / 40

Going ahead to step 5:
40 can be fit into 372 9 times, resulting in a remainder of 12.
The next digit of our result is 9. 
Result so far: 449.0
The remainder is 12 after subtracting 360 from 372.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 40

On to step 6:
122 divided by 40 is 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 4493.0
Subtracting 120 from 122 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 4493.0
Deduct 0 from 20 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.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4493.05
If we take 200 away from 200, 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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4493.05
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4493.05
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 outcome is 4493.05, with a leftover of 0.0.