We divide 78344 by 40
The aim is to understand the frequency of 40 in 78344.

Step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 40

On to step 2:
40 goes into 78 1 times with a remainder of 38.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 38 after subtracting 40 from 78.
Grab the next digit (3) from the dividend, add it to 38, then carry on: 383 / 40

Advancing to step 3:
40 can be fit into 383 9 times, resulting in a remainder of 23.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 360 from 383 leaves us with 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 40

Going ahead to step 4:
40 can be fit into 234 5 times, resulting in a remainder of 34.
Put 5 as the next digit of the answer. 
Result so far: 195.0
The remainder is 34 after subtracting 200 from 234.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 40

Advancing to step 5:
The number 40 fits into 344 8 times, leaving a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 1958.0
Subtracting 320 from 344 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 6:
240 divided by 40 is 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 1958.6
If we subtract 240 from 240, 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 7:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1958.6
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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1958.6
Subtract 0 from 0 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.

The final result is 1958.6 with a remainder of 0.0.