We look at the division of 937395 by 40 
The aim is to understand the frequency of 40 in 937395.

Step 1:
If we divide 9 by 40, we get 0 and 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.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 40

Going ahead to step 2:
The number 40 fits into 93 2 times, leaving a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 93 to get 13.
Fetch the next digit (7) from the dividend, attach it to 13 and continue: 137 / 40

Let's proceed to step 3:
137 divided by 40 is 3 with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we subtract 120 from 137, we get 17.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 40

Advancing to step 4:
40 can be fit into 173 4 times, resulting in a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 234.0
The remainder is 13 after subtracting 160 from 173.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

Step 5:
139 divided by 40 is 3 with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 2343.0
The remainder is 19 after subtracting 120 from 139.
Fetch the next digit (5) from the dividend, attach it to 19 and continue: 195 / 40

Moving on to step 6:
40 can be fit into 195 4 times, resulting in a remainder of 35.
Put 4 as the next digit of the answer. 
Result so far: 23434.0
If we take 160 away from 195, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
350 divided by 40 is 8 with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 23434.8
Subtract 320 from 350 to get 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:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 23434.87
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23434.875
Subtracting 200 from 200 leaves us 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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23434.875
Subtracting 0 from 0 leaves us 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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23434.875
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 outcome is 23434.875, with a leftover of 0.0.