Let's divide 131950 by 40
The aim is to understand the frequency of 40 in 131950.

Step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

On to step 2:
40 can be fit into 13 0 times, resulting in a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 40

On to step 3:
When dividing 131 by 40, we get 3 with a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 120 from 131 to get 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 40

Going ahead to step 4:
40 can be fit into 119 2 times, resulting in a remainder of 39.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Deduct 80 from 119 and we're left with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 40

Advancing to step 5:
When dividing 395 by 40, we get 9 with a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 329.0
If we subtract 360 from 395, we get 35.
Append the next digit (0) from the dividend to 35 and continue with: 350 / 40

Step 6:
The number 40 fits into 350 8 times, leaving a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 3298.0
If we subtract 320 from 350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 3298.7
If we take 280 away from 300, we end up 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.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3298.75
Subtracting 200 from 200 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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3298.75
If we subtract 0 from 0, 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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3298.75
If we subtract 0 from 0, 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.

Our division results in 3298.75 with a remaining 0.0.