Let's divide 133960 by 40
The aim is to understand the frequency of 40 in 133960.

Going ahead to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

On to step 2:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (3) from the dividend after 13, then repeat: 133 / 40

Going ahead to step 3:
The number 40 fits into 133 3 times, leaving a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 120 from 133 leaves us with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

Advancing to step 4:
40 can be fit into 139 3 times, resulting in a remainder of 19.
The next digit of our result is 3. 
Result so far: 33.0
If we subtract 120 from 139, we get 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 40

On to step 5:
The number 40 fits into 196 4 times, leaving a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 334.0
Subtract 160 from 196 to get 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 40

Moving on to step 6:
The number 40 fits into 360 9 times, leaving a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 3349.0
Subtracting 360 from 360 leaves us 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.

Let's proceed to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 3349.0
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 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3349.0
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.

In conclusion, the division gives 3349.0 with a balance of 0.0.