We look at the division of 209808 by 40 
The aim is to understand the frequency of 40 in 209808.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 40

Step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Going ahead to step 3:
The number 40 fits into 209 5 times, leaving a remainder of 9.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 200 away from 209, we end up with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 40

On to step 4:
The number 40 fits into 98 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Deduct 80 from 98 and we're left with 18.
Include the next digit (0) from the dividend after 18, then repeat: 180 / 40

Going ahead to step 5:
If we divide 180 by 40, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 524.0
The remainder is 20 after subtracting 160 from 180.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 40

Step 6:
When dividing 208 by 40, we get 5 with a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 5245.0
If we take 200 away from 208, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
When dividing 80 by 40, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 5245.2
The remainder is 0 after subtracting 80 from 80.
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 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5245.2
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.

Advancing to step 9:
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: 5245.2
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.

Our division results in 5245.2 with a remaining 0.0.