403981 divided by 40 
The aim is to understand the frequency of 40 in 403981.

Advancing to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Advancing to step 2:
40 can be fit into 40 1 times, resulting in a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 40 and we're left with 0.
Take the next digit (3) from the dividend and append it to 0, then repeat: 3 / 40

Moving on to step 3:
If we divide 3 by 40, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 3 to get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Going ahead to step 4:
When dividing 39 by 40, we get 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 100.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (8) from the dividend, attach it to 39 and continue: 398 / 40

Step 5:
40 can be fit into 398 9 times, resulting in a remainder of 38.
The next digit of our result is 9. 
Result so far: 1009.0
If we take 360 away from 398, we end up with 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 40

Let's proceed to step 6:
When dividing 381 by 40, we get 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 10099.0
If we subtract 360 from 381, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
40 goes into 210 5 times with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 10099.5
Subtract 200 from 210 to 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.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 10099.52
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 10099.525
Subtract 200 from 200 to 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10099.525
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10099.525
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.

After the division, we end up with 10099.525 and a remainder of 0.0.