We look at the division of 149800 by 40 
The aim is to understand the frequency of 40 in 149800.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and 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 (4) from the dividend after 1, then repeat: 14 / 40

Going ahead to step 2:
When dividing 14 by 40, we get 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 14 after subtracting 0 from 14.
Grab the next digit (9) from the dividend, add it to 14, then carry on: 149 / 40

Let's proceed to step 3:
If we divide 149 by 40, we get 3 and a remainder of 29.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 120 away from 149, we end up with 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 40

Advancing to step 4:
298 divided by 40 is 7 with a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtracting 280 from 298 leaves us with 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 40

Moving on to step 5:
40 goes into 180 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 374.0
Subtracting 160 from 180 leaves us with 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 40

On to step 6:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3745.0
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.

Step 7:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3745.0
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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3745.0
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 3745.0, and the remainder is 0.0.