We're dividing 165399 by 40 
The aim is to understand the frequency of 40 in 165399.

Let's proceed to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 40

Step 2:
When dividing 16 by 40, we get 0 with a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 16 to get 16.
Fetch the next digit (5) from the dividend, attach it to 16 and continue: 165 / 40

Advancing to step 3:
40 goes into 165 4 times with a remainder of 5.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 160 from 165 leaves us with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

Step 4:
The number 40 fits into 53 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
Subtracting 40 from 53 leaves us with 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

On to step 5:
When dividing 139 by 40, we get 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 413.0
Subtracting 120 from 139 leaves us with 19.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 40

Moving on to step 6:
If we divide 199 by 40, we get 4 and a remainder of 39.
Put 4 as the next digit of the answer. 
Result so far: 4134.0
The remainder is 39 after subtracting 160 from 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 4134.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 4134.97
Subtracting 280 from 300 leaves us 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4134.975
Deduct 200 from 200 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.

On to step 10:
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: 4134.975
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4134.975
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.

After the division, we end up with 4134.975 and a remainder of 0.0.