We look at the division of 235846 by 40 
The aim is to understand the frequency of 40 in 235846.

Going ahead to step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Going ahead to step 2:
40 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 40

Step 3:
40 can be fit into 235 5 times, resulting in a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 35 after subtracting 200 from 235.
Take the next digit (8) from the dividend and append it to 35, then repeat: 358 / 40

Moving on to step 4:
40 goes into 358 8 times with a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 58.0
If we subtract 320 from 358, we get 38.
Fetch the next digit (4) from the dividend, attach it to 38 and continue: 384 / 40

Moving on to step 5:
When dividing 384 by 40, we get 9 with a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 589.0
If we subtract 360 from 384, we get 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 40

Going ahead to step 6:
When dividing 246 by 40, we get 6 with a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 5896.0
If we subtract 240 from 246, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 5896.1
If we take 40 away from 60, we end up 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.

Step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5896.15
Deduct 200 from 200 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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5896.15
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5896.15
Subtract 0 from 0 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.

In conclusion, the division gives 5896.15 with a balance of 0.0.