Let's divide 36326934 by 40
The aim is to understand the frequency of 40 in 36326934.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 36 to get 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

Step 3:
363 divided by 40 is 9 with a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 360 away from 363, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Going ahead to step 4:
If we divide 32 by 40, we get 0 and a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 90.0
If we subtract 0 from 32, we get 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 40

Moving on to step 5:
40 can be fit into 326 8 times, resulting in a remainder of 6.
The next digit of our result is 8. 
Result so far: 908.0
Deduct 320 from 326 and we're left with 6.
Grab the next digit (9) from the dividend, add it to 6, then carry on: 69 / 40

Moving on to step 6:
40 goes into 69 1 times with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 9081.0
Deduct 40 from 69 and we're left with 29.
Take the next digit (3) from the dividend and append it to 29, then repeat: 293 / 40

Advancing to step 7:
The number 40 fits into 293 7 times, leaving a remainder of 13.
The next digit of our result is 7. 
Result so far: 90817.0
If we subtract 280 from 293, we get 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

On to step 8:
When dividing 134 by 40, we get 3 with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 908173.0
The remainder is 14 after subtracting 120 from 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 908173.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 908173.35
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 908173.35
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.

Moving on to step 12:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 908173.35
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.

After the division, we end up with 908173.35 and a remainder of 0.0.