Let's divide 232069 by 40
The aim is to understand the frequency of 40 in 232069.

Going ahead to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Going ahead to step 2:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 40

Going ahead to step 3:
If we divide 232 by 40, we get 5 and a remainder of 32.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 200 from 232 leaves us with 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 40

Going ahead to step 4:
320 divided by 40 is 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 58.0
If we subtract 320 from 320, we get 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 40

On to step 5:
When dividing 6 by 40, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 580.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (9) from the dividend, add it to 6, then carry on: 69 / 40

Moving on to step 6:
If we divide 69 by 40, we get 1 and a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 5801.0
Subtract 40 from 69 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
290 divided by 40 is 7 with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 5801.7
The remainder is 10 after subtracting 280 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 5801.72
If we subtract 80 from 100, we 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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5801.725
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5801.725
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5801.725
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.

In conclusion, the division gives 5801.725 with a balance of 0.0.