943796 ÷ 40 
The aim is to understand the frequency of 40 in 943796.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

On to step 2:
40 can be fit into 94 2 times, resulting in a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 94 leaves us with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Let's proceed to step 3:
If we divide 143 by 40, we get 3 and a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 120 from 143 and we're left with 23.
Include the next digit (7) from the dividend after 23, then repeat: 237 / 40

Moving on to step 4:
40 goes into 237 5 times with a remainder of 37.
Use 5 as the next digit of our solution. 
Result so far: 235.0
If we take 200 away from 237, we end up with 37.
Bring next digit (9) of the dividend behind the 37 and repeat the process: 379 / 40

Advancing to step 5:
If we divide 379 by 40, we get 9 and a remainder of 19.
The next digit of our result is 9. 
Result so far: 2359.0
Deduct 360 from 379 and we're left with 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 40

Let's proceed to step 6:
196 divided by 40 is 4 with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 23594.0
Subtracting 160 from 196 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 23594.9
Subtract 360 from 360 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23594.9
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23594.9
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 quotient of the division is 23594.9, and the remainder is 0.0.