40623499 ÷ 44 
The aim is to understand the frequency of 44 in 40623499.

Step 1:
44 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 44

Step 2:
When dividing 40 by 44, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 44

Advancing to step 3:
406 divided by 44 is 9 with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 396 from 406 and we're left with 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 44

Step 4:
If we divide 102 by 44, we get 2 and a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 92.0
If we take 88 away from 102, we end up with 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 44

Moving on to step 5:
44 can be fit into 143 3 times, resulting in a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 923.0
Subtract 132 from 143 to get 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 44

Moving on to step 6:
114 divided by 44 is 2 with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 9232.0
Subtracting 88 from 114 leaves us with 26.
Append the next digit (9) from the dividend to 26 and continue with: 269 / 44

Going ahead to step 7:
269 divided by 44 is 6 with a remainder of 5.
The number 6 becomes the next digit in our result. 
Result so far: 92326.0
Deduct 264 from 269 and we're left with 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 44

On to step 8:
44 goes into 59 1 times with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 923261.0
Subtracting 44 from 59 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 9:
When dividing 150 by 44, we get 3 with a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 923261.3
If we subtract 132 from 150, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 10:
44 goes into 180 4 times with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 923261.34
If we take 176 away from 180, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
44 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 923261.34
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 923261.3409
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
44 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 923261.3409
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 14:
When dividing 400 by 44, we get 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 923261.340909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 15:
40 divided by 44 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 923261.340909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 16:
If we divide 400 by 44, we get 9 and a remainder of 4.
The next digit of our result is 9. 
Result so far: 923261.34090909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 923261.34090909, with a leftover of 4e-09.