923219 ÷ 40 
The aim is to understand the frequency of 40 in 923219.

Step 1:
9 divided by 40 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Going ahead to step 2:
When dividing 92 by 40, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 40

Let's proceed to step 3:
40 can be fit into 123 3 times, resulting in a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 123, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 40

Let's proceed to step 4:
When dividing 32 by 40, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 230.0
Subtract 0 from 32 to get 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 40

On to step 5:
If we divide 321 by 40, we get 8 and a remainder of 1.
The number 8 becomes the next digit in our result. 
Result so far: 2308.0
Deduct 320 from 321 and we're left with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 40

Step 6:
40 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 23080.0
Subtract 0 from 19 to get 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.
Use 4 as the next digit of our solution. 
Result so far: 23080.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 23080.47
Deduct 280 from 300 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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23080.475
If we subtract 200 from 200, 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.

Let's proceed to step 10:
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: 23080.475
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23080.475
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.

After the division, we end up with 23080.475 and a remainder of 0.0.