We look at the division of 33938900 by 40 
The aim is to understand the frequency of 40 in 33938900.

On to step 1:
3 divided by 40 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (3) from the dividend, add it to 3, then carry on: 33 / 40

On to step 2:
40 can be fit into 33 0 times, resulting in a remainder of 33.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 33, we get 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 40

Step 3:
When dividing 339 by 40, we get 8 with a remainder of 19.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 320 from 339 leaves us with 19.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 40

On to step 4:
193 divided by 40 is 4 with a remainder of 33.
Put 4 as the next digit of the answer. 
Result so far: 84.0
Subtracting 160 from 193 leaves us with 33.
Grab the next digit (8) from the dividend, add it to 33, then carry on: 338 / 40

Step 5:
When dividing 338 by 40, we get 8 with a remainder of 18.
The number 8 becomes the next digit in our result. 
Result so far: 848.0
If we subtract 320 from 338, we get 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 40

Advancing to step 6:
189 divided by 40 is 4 with a remainder of 29.
The next digit of our result is 4. 
Result so far: 8484.0
If we subtract 160 from 189, we get 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 40

Advancing to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
The next digit of our result is 7. 
Result so far: 84847.0
Subtracting 280 from 290 leaves us with 10.
Include the next digit (0) from the dividend after 10, then repeat: 100 / 40

Step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 848472.0
Deduct 80 from 100 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 848472.5
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 848472.5
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 848472.5
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 848472.5, and the remainder is 0.0.