We look at the division of 922960 by 40 
The aim is to understand the frequency of 40 in 922960.

Going ahead to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Let's proceed to step 2:
40 goes into 92 2 times with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 40

Moving on to step 3:
The number 40 fits into 122 3 times, leaving a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we subtract 120 from 122, we get 2.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 40

Advancing to step 4:
If we divide 29 by 40, we get 0 and a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
Subtract 0 from 29 to get 29.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 40

On to step 5:
If we divide 296 by 40, we get 7 and a remainder of 16.
The next digit of our result is 7. 
Result so far: 2307.0
Subtracting 280 from 296 leaves us with 16.
Take the next digit (0) from the dividend and append it to 16, then repeat: 160 / 40

Going ahead to step 6:
The number 40 fits into 160 4 times, leaving a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 23074.0
If we subtract 160 from 160, 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.

Step 7:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23074.0
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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23074.0
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.

The quotient of the division is 23074.0, and the remainder is 0.0.