We look at the division of 194337 by 40 
The aim is to understand the frequency of 40 in 194337.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Let's proceed to step 2:
If we divide 19 by 40, we get 0 and a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 40

Going ahead to step 3:
When dividing 194 by 40, we get 4 with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 160 from 194 and we're left with 34.
Append the next digit (3) from the dividend to 34 and continue with: 343 / 40

Step 4:
When dividing 343 by 40, we get 8 with a remainder of 23.
Use 8 as the next digit of our solution. 
Result so far: 48.0
If we subtract 320 from 343, we get 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 40

Step 5:
When dividing 233 by 40, we get 5 with a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 485.0
Subtracting 200 from 233 leaves us with 33.
Bring next digit (7) of the dividend behind the 33 and repeat the process: 337 / 40

On to step 6:
The number 40 fits into 337 8 times, leaving a remainder of 17.
Use 8 as the next digit of our solution. 
Result so far: 4858.0
Subtract 320 from 337 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 4858.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 4858.42
Deduct 80 from 100 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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 4858.425
Subtract 200 from 200 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.

On 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: 4858.425
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4858.425
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 4858.425, and the remainder is 0.0.