We look at the division of 920810 by 40 
The aim is to understand the frequency of 40 in 920810.

Moving on to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 40

Advancing to step 2:
If we divide 92 by 40, we get 2 and a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 92, we get 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 40

Going ahead to step 3:
When dividing 120 by 40, we get 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we take 120 away from 120, we end up with 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 40

Moving on to step 4:
When dividing 8 by 40, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 230.0
If we take 0 away from 8, we end up with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

Moving on to step 5:
81 divided by 40 is 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 2302.0
Subtract 80 from 81 to get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Moving on to step 6:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 23020.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 23020.2
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23020.25
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 23020.25
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23020.25
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 23020.25 with a remaining 0.0.