356795 ÷ 40 
The aim is to understand the frequency of 40 in 356795.

Going ahead to step 1:
40 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Moving on to step 2:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Append the next digit (6) from the dividend to 35 and continue with: 356 / 40

Advancing to step 3:
356 divided by 40 is 8 with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 36 after subtracting 320 from 356.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

Advancing to step 4:
367 divided by 40 is 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 89.0
If we take 360 away from 367, we end up with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

On to step 5:
40 can be fit into 79 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 891.0
If we take 40 away from 79, we end up with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 40

Advancing to step 6:
40 goes into 395 9 times with a remainder of 35.
The number 9 becomes the next digit in our result. 
Result so far: 8919.0
The remainder is 35 after subtracting 360 from 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
When dividing 350 by 40, we get 8 with a remainder of 30.
The next digit of our result is 8. 
Result so far: 8919.8
Subtracting 320 from 350 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 8919.87
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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8919.875
Subtract 200 from 200 to 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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8919.875
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8919.875
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.

After the division, we end up with 8919.875 and a remainder of 0.0.