481229 ÷ 40 
The aim is to understand the frequency of 40 in 481229.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

On to step 2:
40 can be fit into 48 1 times, resulting in a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 48, we get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

On to step 3:
81 divided by 40 is 2 with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 80 from 81 and we're left with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 40

Step 4:
The number 40 fits into 12 0 times, leaving a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 120.0
Deduct 0 from 12 and we're left with 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 40

Going ahead to step 5:
40 goes into 122 3 times with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 1203.0
If we take 120 away from 122, we end up with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 40

Advancing to step 6:
If we divide 29 by 40, we get 0 and a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 12030.0
Subtract 0 from 29 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
If we divide 290 by 40, we get 7 and a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 12030.7
If we subtract 280 from 290, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 12030.72
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 12030.725
Deduct 200 from 200 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.

Going ahead 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: 12030.725
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12030.725
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.

In conclusion, the division gives 12030.725 with a balance of 0.0.