We look at the division of 284924 by 40 
The aim is to understand the frequency of 40 in 284924.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 40

On to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 40

Step 3:
284 divided by 40 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 280 from 284, we get 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 40

Going ahead to step 4:
The number 40 fits into 49 1 times, leaving a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 71.0
The remainder is 9 after subtracting 40 from 49.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Moving on to step 5:
If we divide 92 by 40, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 712.0
Subtracting 80 from 92 leaves us with 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 40

Let's proceed to step 6:
40 can be fit into 124 3 times, resulting in a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 7123.0
If we subtract 120 from 124, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 7123.1
Subtracting 40 from 40 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.

Let's proceed to step 8:
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: 7123.1
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7123.1
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.

In conclusion, the division gives 7123.1 with a balance of 0.0.