144979 ÷ 40 
The aim is to understand the frequency of 40 in 144979.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with 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.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Let's proceed to step 2:
40 goes into 14 0 times with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 14 after subtracting 0 from 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Moving on to step 3:
When dividing 144 by 40, we get 3 with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 120 from 144 to get 24.
Grab the next digit (9) from the dividend, add it to 24, then carry on: 249 / 40

Step 4:
40 goes into 249 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 36.0
If we take 240 away from 249, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

Moving on to step 5:
97 divided by 40 is 2 with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 362.0
The remainder is 17 after subtracting 80 from 97.
Bring next digit (9) of the dividend behind the 17 and repeat the process: 179 / 40

Step 6:
When dividing 179 by 40, we get 4 with a remainder of 19.
The number 4 becomes the next digit in our result. 
Result so far: 3624.0
Deduct 160 from 179 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.

Moving on to step 7:
190 divided by 40 is 4 with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 3624.4
Subtracting 160 from 190 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.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 3624.47
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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3624.475
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3624.475
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3624.475
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.

After the division, we end up with 3624.475 and a remainder of 0.0.