192715 divided by 40 
The aim is to understand the frequency of 40 in 192715.

Going ahead to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 40

On to step 2:
40 can be fit into 19 0 times, resulting in a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 40

Step 3:
40 goes into 192 4 times with a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 160 from 192 and we're left with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 40

On to step 4:
40 goes into 327 8 times with a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Deduct 320 from 327 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

Step 5:
40 can be fit into 71 1 times, resulting in a remainder of 31.
The next digit of our result is 1. 
Result so far: 481.0
Subtracting 40 from 71 leaves us with 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 40

Advancing to step 6:
If we divide 315 by 40, we get 7 and a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 4817.0
Subtracting 280 from 315 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
If we divide 350 by 40, we get 8 and a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 4817.8
If we take 320 away from 350, we end up 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 4817.87
If we take 280 away from 300, we end up 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:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4817.875
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4817.875
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4817.875
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.

Our division results in 4817.875 with a remaining 0.0.