122162 ÷ 40 
The aim is to understand the frequency of 40 in 122162.

Advancing to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 40

Moving on to step 2:
When dividing 12 by 40, we get 0 with a remainder of 12.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 40

Advancing to step 3:
If we divide 122 by 40, we get 3 and a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 120 from 122, we get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 40

Let's proceed to step 4:
If we divide 21 by 40, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Deduct 0 from 21 and we're left with 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 40

Step 5:
40 goes into 216 5 times with a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 305.0
Subtracting 200 from 216 leaves us with 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 40

Step 6:
When dividing 162 by 40, we get 4 with a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 3054.0
Deduct 160 from 162 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
The number 40 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 3054.0
Subtracting 0 from 20 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 3054.05
Subtract 200 from 200 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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3054.05
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3054.05
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.

In conclusion, the division gives 3054.05 with a balance of 0.0.