We look at the division of 243239 by 40 
The aim is to understand the frequency of 40 in 243239.

Moving on to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 40

Moving on to step 2:
If we divide 24 by 40, we get 0 and a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 24, we get 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 40

Moving on to step 3:
40 can be fit into 243 6 times, resulting in a remainder of 3.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 240 from 243 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Moving on to step 4:
If we divide 32 by 40, we get 0 and a remainder of 32.
The next digit of our result is 0. 
Result so far: 60.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 40

Step 5:
The number 40 fits into 323 8 times, leaving a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 608.0
If we subtract 320 from 323, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Advancing to step 6:
When dividing 39 by 40, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 6080.0
Subtract 0 from 39 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 6080.9
The remainder is 30 after subtracting 360 from 390.
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:
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: 6080.97
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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6080.975
Subtract 200 from 200 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 6080.975
If we take 0 away from 0, we end up 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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6080.975
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.

Our division results in 6080.975 with a remaining 0.0.