We look at the division of 149698 by 40 
The aim is to understand the frequency of 40 in 149698.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 40

Advancing to step 2:
If we divide 14 by 40, we get 0 and a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Grab the next digit (9) from the dividend, add it to 14, then carry on: 149 / 40

On to step 3:
The number 40 fits into 149 3 times, leaving a remainder of 29.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 29 after subtracting 120 from 149.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 40

On to step 4:
296 divided by 40 is 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
If we take 280 away from 296, we end up with 16.
Include the next digit (9) from the dividend after 16, then repeat: 169 / 40

Advancing to step 5:
The number 40 fits into 169 4 times, leaving a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 374.0
Deduct 160 from 169 and we're left with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

Let's proceed to step 6:
When dividing 98 by 40, we get 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 3742.0
If we subtract 80 from 98, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 3742.4
Subtracting 160 from 180 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3742.45
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3742.45
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3742.45
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.

The final result is 3742.45 with a remainder of 0.0.