We look at the division of 197423 by 40 
The aim is to understand the frequency of 40 in 197423.

On to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Going ahead to step 2:
If we divide 19 by 40, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Going ahead to step 3:
40 can be fit into 197 4 times, resulting in a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 160 from 197 to get 37.
Include the next digit (4) from the dividend after 37, then repeat: 374 / 40

Advancing to step 4:
The number 40 fits into 374 9 times, leaving a remainder of 14.
The next digit of our result is 9. 
Result so far: 49.0
If we subtract 360 from 374, we get 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 40

On to step 5:
142 divided by 40 is 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 493.0
Subtracting 120 from 142 leaves us with 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 40

Step 6:
When dividing 223 by 40, we get 5 with a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 4935.0
Deduct 200 from 223 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
The next digit of our result is 5. 
Result so far: 4935.5
If we take 200 away from 230, we end up 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.

Advancing to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 4935.57
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4935.575
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4935.575
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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4935.575
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.

The final result is 4935.575 with a remainder of 0.0.