We look at the division of 34981761 by 40 
The aim is to understand the frequency of 40 in 34981761.

Moving on to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

On to step 2:
The number 40 fits into 34 0 times, leaving a remainder of 34.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 34 and we're left with 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 40

On to step 3:
If we divide 349 by 40, we get 8 and a remainder of 29.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 320 from 349 to get 29.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 40

Let's proceed to step 4:
When dividing 298 by 40, we get 7 with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
The remainder is 18 after subtracting 280 from 298.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 40

Moving on to step 5:
40 can be fit into 181 4 times, resulting in a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 874.0
Subtract 160 from 181 to get 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 40

On to step 6:
40 can be fit into 217 5 times, resulting in a remainder of 17.
Use 5 as the next digit of our solution. 
Result so far: 8745.0
If we subtract 200 from 217, we get 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 40

Let's proceed to step 7:
40 goes into 176 4 times with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 87454.0
If we subtract 160 from 176, we get 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 40

On to step 8:
If we divide 161 by 40, we get 4 and a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 874544.0
Deduct 160 from 161 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
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: 874544.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 874544.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 874544.025
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 874544.025
Deduct 0 from 0 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 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 874544.025
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 874544.025 with a balance of 0.0.