We look at the division of 167189 by 40 
The aim is to understand the frequency of 40 in 167189.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 40

Going ahead to step 2:
The number 40 fits into 16 0 times, leaving a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

On to step 3:
40 can be fit into 167 4 times, resulting in a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 160 from 167 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Moving on to step 4:
71 divided by 40 is 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 41.0
If we take 40 away from 71, we end up with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

Moving on to step 5:
40 can be fit into 318 7 times, resulting in a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 417.0
Subtracting 280 from 318 leaves us with 38.
Grab the next digit (9) from the dividend, add it to 38, then carry on: 389 / 40

Let's proceed to step 6:
40 can be fit into 389 9 times, resulting in a remainder of 29.
Put 9 as the next digit of the answer. 
Result so far: 4179.0
Subtract 360 from 389 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 4179.7
Subtract 280 from 290 to 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.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 4179.72
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4179.725
If we take 200 away from 200, 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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4179.725
Subtracting 0 from 0 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.

Let's proceed 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: 4179.725
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.

In conclusion, the division gives 4179.725 with a balance of 0.0.