We're dividing 379196 by 40 
The aim is to understand the frequency of 40 in 379196.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 40

Step 2:
40 goes into 37 0 times with a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 37, we end up with 37.
Append the next digit (9) from the dividend to 37 and continue with: 379 / 40

Moving on to step 3:
When dividing 379 by 40, we get 9 with a remainder of 19.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 360 from 379, we get 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 40

Going ahead to step 4:
The number 40 fits into 191 4 times, leaving a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 94.0
The remainder is 31 after subtracting 160 from 191.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 40

Going ahead to step 5:
When dividing 319 by 40, we get 7 with a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 947.0
The remainder is 39 after subtracting 280 from 319.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 40

Moving on to step 6:
The number 40 fits into 396 9 times, leaving a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 9479.0
Subtract 360 from 396 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
When dividing 360 by 40, we get 9 with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 9479.9
If we take 360 away from 360, 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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9479.9
Deduct 0 from 0 and we're left 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 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9479.9
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.

The quotient of the division is 9479.9, and the remainder is 0.0.