We divide 944443 by 40
The aim is to understand the frequency of 40 in 944443.

Let's proceed to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 40

Advancing to step 2:
If we divide 94 by 40, we get 2 and a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 94, we get 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Step 3:
144 divided by 40 is 3 with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 120 away from 144, we end up with 24.
Grab the next digit (4) from the dividend, add it to 24, then carry on: 244 / 40

Advancing to step 4:
If we divide 244 by 40, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 236.0
The remainder is 4 after subtracting 240 from 244.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

Going ahead to step 5:
When dividing 44 by 40, we get 1 with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 2361.0
Subtracting 40 from 44 leaves us with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Let's proceed to step 6:
If we divide 43 by 40, we get 1 and a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 23611.0
If we subtract 40 from 43, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 23611.0
The remainder is 30 after subtracting 0 from 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:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 23611.07
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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 23611.075
If we subtract 200 from 200, 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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23611.075
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23611.075
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.

In conclusion, the division gives 23611.075 with a balance of 0.0.