40492917 divided by 346 
The aim is to understand the frequency of 346 in 40492917.

Moving on to step 1:
The number 346 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 346

Let's proceed to step 2:
40 divided by 346 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 346

Step 3:
404 divided by 346 is 1 with a remainder of 58.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 346 from 404 to get 58.
Take the next digit (9) from the dividend and append it to 58, then repeat: 589 / 346

On to step 4:
346 can be fit into 589 1 times, resulting in a remainder of 243.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 346 from 589 to get 243.
Bring next digit (2) of the dividend behind the 243 and repeat the process: 2432 / 346

Step 5:
When dividing 2432 by 346, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 117.0
Subtract 2422 from 2432 to get 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 346

Going ahead to step 6:
The number 346 fits into 109 0 times, leaving a remainder of 109.
Record the quotient 0 as the next digit in the result. 
Result so far: 1170.0
Deduct 0 from 109 and we're left with 109.
Bring next digit (1) of the dividend behind the 109 and repeat the process: 1091 / 346

Moving on to step 7:
When dividing 1091 by 346, we get 3 with a remainder of 53.
The number 3 becomes the next digit in our result. 
Result so far: 11703.0
The remainder is 53 after subtracting 1038 from 1091.
Include the next digit (7) from the dividend after 53, then repeat: 537 / 346

On to step 8:
346 goes into 537 1 times with a remainder of 191.
The number 1 becomes the next digit in our result. 
Result so far: 117031.0
The remainder is 191 after subtracting 346 from 537.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Step 9:
When dividing 1910 by 346, we get 5 with a remainder of 180.
Record the quotient 5 as the next digit in the result. 
Result so far: 117031.5
If we take 1730 away from 1910, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 10:
The number 346 fits into 1800 5 times, leaving a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 117031.55
The remainder is 70 after subtracting 1730 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 117031.55 with a remaining 0.07.