208964 divided by 40 
The aim is to understand the frequency of 40 in 208964.

Going ahead to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

On to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 40

Let's proceed to step 3:
40 goes into 208 5 times with a remainder of 8.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 200 from 208, we get 8.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 40

Let's proceed to step 4:
89 divided by 40 is 2 with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Deduct 80 from 89 and we're left with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

Advancing to step 5:
96 divided by 40 is 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 522.0
The remainder is 16 after subtracting 80 from 96.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 40

On to step 6:
40 can be fit into 164 4 times, resulting in a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 5224.0
The remainder is 4 after subtracting 160 from 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
When dividing 40 by 40, we get 1 with a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 5224.1
Subtract 40 from 40 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.

On to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5224.1
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5224.1
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 5224.1 with a remainder of 0.0.