We divide 219323 by 40
The aim is to understand the frequency of 40 in 219323.

Going ahead to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

Moving on to step 2:
40 goes into 21 0 times with a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Fetch the next digit (9) from the dividend, attach it to 21 and continue: 219 / 40

Let's proceed to step 3:
If we divide 219 by 40, we get 5 and a remainder of 19.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 19 after subtracting 200 from 219.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 40

Going ahead to step 4:
40 can be fit into 193 4 times, resulting in a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Deduct 160 from 193 and we're left with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 40

Moving on to step 5:
The number 40 fits into 332 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 548.0
Deduct 320 from 332 and we're left with 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

Moving on to step 6:
The number 40 fits into 123 3 times, leaving a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 5483.0
Subtracting 120 from 123 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
40 goes into 30 0 times with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 5483.0
Subtracting 0 from 30 leaves us 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 5483.07
Subtracting 280 from 300 leaves us 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5483.075
If we subtract 200 from 200, 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5483.075
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5483.075
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.

The final outcome is 5483.075, with a leftover of 0.0.