459719 divided by 40 
The aim is to understand the frequency of 40 in 459719.

Step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (5) from the dividend, attach it to 4 and continue: 45 / 40

On to step 2:
45 divided by 40 is 1 with a remainder of 5.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 45 and we're left with 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 40

Let's proceed to step 3:
If we divide 59 by 40, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 11.0
If we subtract 40 from 59, we get 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Moving on to step 4:
If we divide 197 by 40, we get 4 and a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 114.0
The remainder is 37 after subtracting 160 from 197.
Take the next digit (1) from the dividend and append it to 37, then repeat: 371 / 40

Moving on to step 5:
If we divide 371 by 40, we get 9 and a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 1149.0
If we subtract 360 from 371, we get 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

Moving on to step 6:
119 divided by 40 is 2 with a remainder of 39.
The next digit of our result is 2. 
Result so far: 11492.0
If we subtract 80 from 119, we 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:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 11492.9
If we subtract 360 from 390, we 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 11492.97
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 11492.975
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 11492.975
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.

Let's proceed to step 11:
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: 11492.975
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.

Our division results in 11492.975 with a remaining 0.0.