We divide 923663 by 40
The aim is to understand the frequency of 40 in 923663.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 40

On to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 12 after subtracting 80 from 92.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 40

Going ahead to step 3:
40 goes into 123 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we subtract 120 from 123, we get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 40

Advancing to step 4:
40 can be fit into 36 0 times, resulting in a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
Deduct 0 from 36 and we're left with 36.
Append the next digit (6) from the dividend to 36 and continue with: 366 / 40

Step 5:
366 divided by 40 is 9 with a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 2309.0
Subtracting 360 from 366 leaves us with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 40

On to step 6:
40 can be fit into 63 1 times, resulting in a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 23091.0
The remainder is 23 after subtracting 40 from 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
If we divide 230 by 40, we get 5 and a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 23091.5
Subtracting 200 from 230 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 23091.57
Subtract 280 from 300 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23091.575
Subtracting 200 from 200 leaves us 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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23091.575
Deduct 0 from 0 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 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23091.575
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.

The final result is 23091.575 with a remainder of 0.0.