We're dividing 48215299 by 40 
The aim is to understand the frequency of 40 in 48215299.

Advancing to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 40

Let's proceed to step 2:
40 goes into 48 1 times with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 48 and we're left with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

Let's proceed to step 3:
The number 40 fits into 82 2 times, leaving a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 80 from 82, we get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 40

Advancing to step 4:
21 divided by 40 is 0 with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
If we subtract 0 from 21, we get 21.
Grab the next digit (5) from the dividend, add it to 21, then carry on: 215 / 40

Advancing to step 5:
When dividing 215 by 40, we get 5 with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 1205.0
If we take 200 away from 215, we end up with 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 40

On to step 6:
The number 40 fits into 152 3 times, leaving a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 12053.0
If we take 120 away from 152, we end up with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 40

Moving on to step 7:
40 goes into 329 8 times with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 120538.0
If we take 320 away from 329, we end up with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 40

On to step 8:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 1205382.0
Subtract 80 from 99 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 9:
40 goes into 190 4 times with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 1205382.4
If we subtract 160 from 190, 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.

On to step 10:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 1205382.47
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1205382.475
If we subtract 200 from 200, 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.

Step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1205382.475
Deduct 0 from 0 and we're left 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.

Going ahead to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1205382.475
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 1205382.475 with a balance of 0.0.