We divide 351147 by 40
The aim is to understand the frequency of 40 in 351147.

Let's proceed to step 1:
40 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Advancing to step 2:
If we divide 35 by 40, we get 0 and a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Grab the next digit (1) from the dividend, add it to 35, then carry on: 351 / 40

Let's proceed to step 3:
40 can be fit into 351 8 times, resulting in a remainder of 31.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 320 from 351 leaves us with 31.
Append the next digit (1) from the dividend to 31 and continue with: 311 / 40

On to step 4:
40 can be fit into 311 7 times, resulting in a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 87.0
If we subtract 280 from 311, we get 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

Moving on to step 5:
If we divide 314 by 40, we get 7 and a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 877.0
Subtract 280 from 314 to get 34.
Fetch the next digit (7) from the dividend, attach it to 34 and continue: 347 / 40

Going ahead to step 6:
The number 40 fits into 347 8 times, leaving a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 8778.0
If we subtract 320 from 347, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
270 divided by 40 is 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 8778.6
Deduct 240 from 270 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 8778.67
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8778.675
Deduct 200 from 200 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 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8778.675
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8778.675
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.

In conclusion, the division gives 8778.675 with a balance of 0.0.