We divide 209276 by 40
The aim is to understand the frequency of 40 in 209276.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 40

Going ahead to step 2:
When dividing 20 by 40, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Step 3:
The number 40 fits into 209 5 times, leaving a remainder of 9.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 200 from 209, we get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

On to step 4:
The number 40 fits into 92 2 times, leaving a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
The remainder is 12 after subtracting 80 from 92.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 40

Advancing to step 5:
The number 40 fits into 127 3 times, leaving a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 523.0
If we take 120 away from 127, we end up with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Let's proceed to step 6:
When dividing 76 by 40, we get 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 5231.0
The remainder is 36 after subtracting 40 from 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
If we divide 360 by 40, we get 9 and a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 5231.9
Deduct 360 from 360 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.

Moving on to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5231.9
Subtract 0 from 0 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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5231.9
If we subtract 0 from 0, we 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.

The final outcome is 5231.9, with a leftover of 0.0.