We look at the division of 194112 by 40 
The aim is to understand the frequency of 40 in 194112.

Step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

Let's proceed to step 2:
If we divide 19 by 40, we get 0 and a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 40

Moving on to step 3:
The number 40 fits into 194 4 times, leaving a remainder of 34.
The next digit of our result is 4. 
Result so far: 4.0
If we take 160 away from 194, we end up with 34.
Grab the next digit (1) from the dividend, add it to 34, then carry on: 341 / 40

Step 4:
341 divided by 40 is 8 with a remainder of 21.
The next digit of our result is 8. 
Result so far: 48.0
If we take 320 away from 341, we end up with 21.
Take the next digit (1) from the dividend and append it to 21, then repeat: 211 / 40

Moving on to step 5:
If we divide 211 by 40, we get 5 and a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 485.0
Subtracting 200 from 211 leaves us with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 40

Let's proceed to step 6:
When dividing 112 by 40, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 4852.0
Deduct 80 from 112 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
If we divide 320 by 40, we get 8 and a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 4852.8
If we subtract 320 from 320, 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4852.8
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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4852.8
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.

After the division, we end up with 4852.8 and a remainder of 0.0.