We're dividing 40362970 by 88 
The aim is to understand the frequency of 88 in 40362970.

Going ahead to step 1:
88 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 88

On to step 2:
When dividing 40 by 88, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 88

Moving on to step 3:
403 divided by 88 is 4 with a remainder of 51.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 352 from 403, we get 51.
Include the next digit (6) from the dividend after 51, then repeat: 516 / 88

On to step 4:
516 divided by 88 is 5 with a remainder of 76.
The next digit of our result is 5. 
Result so far: 45.0
Subtract 440 from 516 to get 76.
Bring next digit (2) of the dividend behind the 76 and repeat the process: 762 / 88

Moving on to step 5:
When dividing 762 by 88, we get 8 with a remainder of 58.
Put 8 as the next digit of the answer. 
Result so far: 458.0
If we take 704 away from 762, we end up with 58.
Grab the next digit (9) from the dividend, add it to 58, then carry on: 589 / 88

Let's proceed to step 6:
589 divided by 88 is 6 with a remainder of 61.
Record the quotient 6 as the next digit in the result. 
Result so far: 4586.0
Subtract 528 from 589 to get 61.
Append the next digit (7) from the dividend to 61 and continue with: 617 / 88

Step 7:
88 can be fit into 617 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 45867.0
If we subtract 616 from 617, we get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 88

Going ahead to step 8:
10 divided by 88 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 458670.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
The number 88 fits into 100 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 458670.1
If we subtract 88 from 100, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
When dividing 120 by 88, we get 1 with a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 458670.11
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 458670.11, with a leftover of 0.032.