We divide 390162 by 40
The aim is to understand the frequency of 40 in 390162.

Advancing to step 1:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Going ahead to step 2:
The number 40 fits into 39 0 times, leaving a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Take the next digit (0) from the dividend and append it to 39, then repeat: 390 / 40

Let's proceed to step 3:
When dividing 390 by 40, we get 9 with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 30 after subtracting 360 from 390.
Take the next digit (1) from the dividend and append it to 30, then repeat: 301 / 40

Advancing to step 4:
301 divided by 40 is 7 with a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 97.0
If we subtract 280 from 301, we get 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 40

Going ahead to step 5:
When dividing 216 by 40, we get 5 with a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 975.0
If we subtract 200 from 216, we get 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 40

Going ahead to step 6:
40 can be fit into 162 4 times, resulting in a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 9754.0
If we take 160 away from 162, we end up 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.

On to step 7:
When dividing 20 by 40, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 9754.0
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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9754.05
If we subtract 200 from 200, we 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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9754.05
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9754.05
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.

Our division results in 9754.05 with a remaining 0.0.