We look at the division of 115352 by 40 
The aim is to understand the frequency of 40 in 115352.

Let's proceed 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
If we take 0 away from 1, we end up with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

Step 2:
The number 40 fits into 11 0 times, leaving a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 11, we end up with 11.
Bring next digit (5) of the dividend behind the 11 and repeat the process: 115 / 40

Step 3:
40 can be fit into 115 2 times, resulting in a remainder of 35.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 80 from 115 leaves us with 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 40

On to step 4:
If we divide 353 by 40, we get 8 and a remainder of 33.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
The remainder is 33 after subtracting 320 from 353.
Bring next digit (5) of the dividend behind the 33 and repeat the process: 335 / 40

On to step 5:
When dividing 335 by 40, we get 8 with a remainder of 15.
The next digit of our result is 8. 
Result so far: 288.0
The remainder is 15 after subtracting 320 from 335.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 40

Moving on to step 6:
When dividing 152 by 40, we get 3 with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 2883.0
If we subtract 120 from 152, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
320 divided by 40 is 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 2883.8
Subtracting 320 from 320 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.

Going ahead to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2883.8
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2883.8
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.

After the division, we end up with 2883.8 and a remainder of 0.0.