40932096 ÷ 438 
The aim is to understand the frequency of 438 in 40932096.

On to step 1:
When dividing 4 by 438, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 438

Going ahead to step 2:
40 divided by 438 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 438

Advancing to step 3:
409 divided by 438 is 0 with a remainder of 409.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Fetch the next digit (3) from the dividend, attach it to 409 and continue: 4093 / 438

On to step 4:
When dividing 4093 by 438, we get 9 with a remainder of 151.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 3942 away from 4093, we end up with 151.
Bring next digit (2) of the dividend behind the 151 and repeat the process: 1512 / 438

Going ahead to step 5:
If we divide 1512 by 438, we get 3 and a remainder of 198.
The number 3 becomes the next digit in our result. 
Result so far: 93.0
The remainder is 198 after subtracting 1314 from 1512.
Take the next digit (0) from the dividend and append it to 198, then repeat: 1980 / 438

Going ahead to step 6:
438 can be fit into 1980 4 times, resulting in a remainder of 228.
The next digit of our result is 4. 
Result so far: 934.0
If we subtract 1752 from 1980, we get 228.
Grab the next digit (9) from the dividend, add it to 228, then carry on: 2289 / 438

Moving on to step 7:
438 can be fit into 2289 5 times, resulting in a remainder of 99.
Use 5 as the next digit of our solution. 
Result so far: 9345.0
The remainder is 99 after subtracting 2190 from 2289.
Append the next digit (6) from the dividend to 99 and continue with: 996 / 438

Advancing to step 8:
If we divide 996 by 438, we get 2 and a remainder of 120.
Put 2 as the next digit of the answer. 
Result so far: 93452.0
If we take 876 away from 996, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 9:
1200 divided by 438 is 2 with a remainder of 324.
The number 2 becomes the next digit in our result. 
Result so far: 93452.2
Deduct 876 from 1200 and we're left with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

On to step 10:
The number 438 fits into 3240 7 times, leaving a remainder of 174.
Use 7 as the next digit of our solution. 
Result so far: 93452.27
If we subtract 3066 from 3240, we get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Let's proceed to step 11:
1740 divided by 438 is 3 with a remainder of 426.
Write down 3 as next digit of the result. 
Result so far: 93452.273
If we subtract 1314 from 1740, we get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Step 12:
If we divide 4260 by 438, we get 9 and a remainder of 318.
Use 9 as the next digit of our solution. 
Result so far: 93452.2739
Subtract 3942 from 4260 to get 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

Let's proceed to step 13:
If we divide 3180 by 438, we get 7 and a remainder of 114.
The next digit of our result is 7. 
Result so far: 93452.27397
Subtracting 3066 from 3180 leaves us with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Moving on to step 14:
The number 438 fits into 1140 2 times, leaving a remainder of 264.
Put 2 as the next digit of the answer. 
Result so far: 93452.273972
Subtract 876 from 1140 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Advancing to step 15:
438 can be fit into 2640 6 times, resulting in a remainder of 12.
The next digit of our result is 6. 
Result so far: 93452.2739726
Deduct 2628 from 2640 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 16:
The number 438 fits into 120 0 times, leaving a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 93452.2739726
If we subtract 0 from 120, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The final result is 93452.2739726 with a remainder of 1.2e-07.