We look at the division of 189936 by 40 
The aim is to understand the frequency of 40 in 189936.

Let's proceed to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 40

Advancing to step 2:
40 goes into 18 0 times with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 40

Going ahead to step 3:
40 can be fit into 189 4 times, resulting in a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 29 after subtracting 160 from 189.
Append the next digit (9) from the dividend to 29 and continue with: 299 / 40

Going ahead to step 4:
When dividing 299 by 40, we get 7 with a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we take 280 away from 299, we end up with 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 40

Advancing to step 5:
40 can be fit into 193 4 times, resulting in a remainder of 33.
Put 4 as the next digit of the answer. 
Result so far: 474.0
If we subtract 160 from 193, we get 33.
Append the next digit (6) from the dividend to 33 and continue with: 336 / 40

Advancing to step 6:
The number 40 fits into 336 8 times, leaving a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4748.0
The remainder is 16 after subtracting 320 from 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
When dividing 160 by 40, we get 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 4748.4
If we take 160 away from 160, 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.

Moving on to step 8:
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: 4748.4
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.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4748.4
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 result is 4748.4 with a remainder of 0.0.