40312 divided by 86 
The aim is to understand the frequency of 86 in 40312.

Going ahead to step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 86

Let's proceed to step 2:
86 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 86

Step 3:
86 goes into 403 4 times with a remainder of 59.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 344 from 403 and we're left with 59.
Append the next digit (1) from the dividend to 59 and continue with: 591 / 86

Moving on to step 4:
When dividing 591 by 86, we get 6 with a remainder of 75.
Put 6 as the next digit of the answer. 
Result so far: 46.0
If we subtract 516 from 591, we get 75.
Include the next digit (2) from the dividend after 75, then repeat: 752 / 86

Going ahead to step 5:
The number 86 fits into 752 8 times, leaving a remainder of 64.
The next digit of our result is 8. 
Result so far: 468.0
If we take 688 away from 752, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 6:
When dividing 640 by 86, we get 7 with a remainder of 38.
Use 7 as the next digit of our solution. 
Result so far: 468.7
If we subtract 602 from 640, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 7:
86 goes into 380 4 times with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 468.74
Subtract 344 from 380 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 8:
When dividing 360 by 86, we get 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 468.744
The remainder is 16 after subtracting 344 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 468.744 with a remainder of 0.0016.