423089 divided by 40 
The aim is to understand the frequency of 40 in 423089.

Going ahead to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Moving on to step 2:
When dividing 42 by 40, we get 1 with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 42 and we're left with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Step 3:
40 can be fit into 23 0 times, resulting in a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 40

On to step 4:
40 goes into 230 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 105.0
The remainder is 30 after subtracting 200 from 230.
Append the next digit (8) from the dividend to 30 and continue with: 308 / 40

Moving on to step 5:
40 goes into 308 7 times with a remainder of 28.
Write down 7 as next digit of the result. 
Result so far: 1057.0
If we subtract 280 from 308, we get 28.
Take the next digit (9) from the dividend and append it to 28, then repeat: 289 / 40

On to step 6:
289 divided by 40 is 7 with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 10577.0
Deduct 280 from 289 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 10577.2
If we subtract 80 from 90, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 10577.22
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.

Our division results in 10577.22 with a remaining 0.02.