Let's divide 960019 by 40
The aim is to understand the frequency of 40 in 960019.

On to step 1:
9 divided by 40 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 40

On to step 2:
96 divided by 40 is 2 with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 80 from 96, we get 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 40

Let's proceed to step 3:
When dividing 160 by 40, we get 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Deduct 160 from 160 and we're left with 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 40

Advancing to step 4:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 240.0
If we take 0 away from 0, we end up with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 40

Moving on to step 5:
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: 2400.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Let's proceed to step 6:
When dividing 19 by 40, we get 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 24000.0
Deduct 0 from 19 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
40 goes into 190 4 times with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 24000.4
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24000.47
The remainder is 20 after subtracting 280 from 300.
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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24000.475
Deduct 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24000.475
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24000.475
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 24000.475, and the remainder is 0.0.