97198 ÷ 40 
The aim is to understand the frequency of 40 in 97198.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 40

On to step 2:
97 divided by 40 is 2 with a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

On to step 3:
The number 40 fits into 171 4 times, leaving a remainder of 11.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 160 from 171 and we're left with 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

Going ahead to step 4:
40 can be fit into 119 2 times, resulting in a remainder of 39.
Use 2 as the next digit of our solution. 
Result so far: 242.0
If we subtract 80 from 119, we get 39.
Include the next digit (8) from the dividend after 39, then repeat: 398 / 40

Moving on to step 5:
398 divided by 40 is 9 with a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 2429.0
Subtract 360 from 398 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 6:
If we divide 380 by 40, we get 9 and a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 2429.9
If we take 360 away from 380, 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.

On to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2429.95
Subtract 200 from 200 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2429.95
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.

Moving on to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2429.95
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.

The quotient of the division is 2429.95, and the remainder is 0.0.