390769 ÷ 40 
The aim is to understand the frequency of 40 in 390769.

Let's proceed to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

Going ahead to step 2:
40 can be fit into 39 0 times, resulting in a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 40

Step 3:
390 divided by 40 is 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 360 away from 390, we end up with 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

On to step 4:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 97.0
If we take 280 away from 307, we end up with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Going ahead to step 5:
276 divided by 40 is 6 with a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 976.0
Subtracting 240 from 276 leaves us with 36.
Fetch the next digit (9) from the dividend, attach it to 36 and continue: 369 / 40

Moving on to step 6:
When dividing 369 by 40, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 9769.0
Deduct 360 from 369 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
The next digit of our result is 2. 
Result so far: 9769.2
Subtracting 80 from 90 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 9769.22
If we subtract 80 from 100, we 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.

In conclusion, the division gives 9769.22 with a balance of 0.02.