Let's divide 187954 by 40
The aim is to understand the frequency of 40 in 187954.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

Let's proceed to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 40

Let's proceed to step 3:
40 can be fit into 187 4 times, resulting in a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 160 from 187 leaves us with 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 40

Going ahead to step 4:
If we divide 279 by 40, we get 6 and a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 46.0
Subtracting 240 from 279 leaves us with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Moving on to step 5:
The number 40 fits into 395 9 times, leaving a remainder of 35.
Put 9 as the next digit of the answer. 
Result so far: 469.0
Deduct 360 from 395 and we're left with 35.
Grab the next digit (4) from the dividend, add it to 35, then carry on: 354 / 40

Step 6:
When dividing 354 by 40, we get 8 with a remainder of 34.
The next digit of our result is 8. 
Result so far: 4698.0
Deduct 320 from 354 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
340 divided by 40 is 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 4698.8
Deduct 320 from 340 and we're left 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4698.85
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 4698.85
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.

On to step 10:
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: 4698.85
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 4698.85, and the remainder is 0.0.