We look at the division of 40323802 by 348 
The aim is to understand the frequency of 348 in 40323802.

Advancing to step 1:
4 divided by 348 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 348

Going ahead to step 2:
When dividing 40 by 348, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 348

Let's proceed to step 3:
If we divide 403 by 348, we get 1 and a remainder of 55.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 348 from 403 to get 55.
Append the next digit (2) from the dividend to 55 and continue with: 552 / 348

Going ahead to step 4:
If we divide 552 by 348, we get 1 and a remainder of 204.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we take 348 away from 552, we end up with 204.
Bring next digit (3) of the dividend behind the 204 and repeat the process: 2043 / 348

Going ahead to step 5:
If we divide 2043 by 348, we get 5 and a remainder of 303.
Put 5 as the next digit of the answer. 
Result so far: 115.0
Deduct 1740 from 2043 and we're left with 303.
Append the next digit (8) from the dividend to 303 and continue with: 3038 / 348

Moving on to step 6:
When dividing 3038 by 348, we get 8 with a remainder of 254.
Record the quotient 8 as the next digit in the result. 
Result so far: 1158.0
Subtract 2784 from 3038 to get 254.
Fetch the next digit (0) from the dividend, attach it to 254 and continue: 2540 / 348

On to step 7:
348 can be fit into 2540 7 times, resulting in a remainder of 104.
Write down 7 as next digit of the result. 
Result so far: 11587.0
Subtract 2436 from 2540 to get 104.
Bring next digit (2) of the dividend behind the 104 and repeat the process: 1042 / 348

Going ahead to step 8:
The number 348 fits into 1042 2 times, leaving a remainder of 346.
Use 2 as the next digit of our solution. 
Result so far: 115872.0
If we take 696 away from 1042, we end up with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Moving on to step 9:
If we divide 3460 by 348, we get 9 and a remainder of 328.
Put 9 as the next digit of the answer. 
Result so far: 115872.9
Subtracting 3132 from 3460 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 10:
The number 348 fits into 3280 9 times, leaving a remainder of 148.
Record the quotient 9 as the next digit in the result. 
Result so far: 115872.99
If we take 3132 away from 3280, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

The final outcome is 115872.99, with a leftover of 0.148.