Let's divide 176121 by 40
The aim is to understand the frequency of 40 in 176121.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 40

Let's proceed to step 2:
The number 40 fits into 17 0 times, leaving a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 40

Advancing to step 3:
40 goes into 176 4 times with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 160 from 176 leaves us with 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 40

Step 4:
The number 40 fits into 161 4 times, leaving a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 44.0
If we take 160 away from 161, we end up with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 40

On to step 5:
When dividing 12 by 40, we get 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 440.0
The remainder is 12 after subtracting 0 from 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 40

On to step 6:
The number 40 fits into 121 3 times, leaving a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 4403.0
If we take 120 away from 121, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
40 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 4403.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 4403.02
Subtract 80 from 100 to get 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4403.025
The remainder is 0 after subtracting 200 from 200.
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 10:
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: 4403.025
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 11:
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: 4403.025
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.

The quotient of the division is 4403.025, and the remainder is 0.0.