We're dividing 223448 by 40 
The aim is to understand the frequency of 40 in 223448.

On to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 40

Let's proceed to step 2:
If we divide 22 by 40, we get 0 and a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 40

Advancing to step 3:
If we divide 223 by 40, we get 5 and a remainder of 23.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 200 from 223 to get 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 40

Let's proceed to step 4:
40 goes into 234 5 times with a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 55.0
Deduct 200 from 234 and we're left with 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Step 5:
If we divide 344 by 40, we get 8 and a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 558.0
Subtracting 320 from 344 leaves us with 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 40

Let's proceed to step 6:
248 divided by 40 is 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 5586.0
The remainder is 8 after subtracting 240 from 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 5586.2
Subtracting 80 from 80 leaves us 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.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5586.2
Subtracting 0 from 0 leaves us 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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5586.2
The remainder is 0 after subtracting 0 from 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 5586.2 with a remainder of 0.0.