We're dividing 40460980 by 289 
The aim is to understand the frequency of 289 in 40460980.

Advancing to step 1:
289 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 289

Moving on to step 2:
If we divide 40 by 289, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 289

Advancing to step 3:
The number 289 fits into 404 1 times, leaving a remainder of 115.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 289 away from 404, we end up with 115.
Fetch the next digit (6) from the dividend, attach it to 115 and continue: 1156 / 289

Advancing to step 4:
When dividing 1156 by 289, we get 4 with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 1156 from 1156, we get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 289

Advancing to step 5:
When dividing 0 by 289, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 140.0
Subtracting 0 from 0 leaves us with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 289

Let's proceed to step 6:
289 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 1400.0
If we take 0 away from 9, we end up with 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 289

Advancing to step 7:
The number 289 fits into 98 0 times, leaving a remainder of 98.
The number 0 becomes the next digit in our result. 
Result so far: 14000.0
Subtracting 0 from 98 leaves us with 98.
Fetch the next digit (0) from the dividend, attach it to 98 and continue: 980 / 289

On to step 8:
980 divided by 289 is 3 with a remainder of 113.
Record the quotient 3 as the next digit in the result. 
Result so far: 140003.0
Subtracting 867 from 980 leaves us with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

Going ahead to step 9:
If we divide 1130 by 289, we get 3 and a remainder of 263.
The number 3 becomes the next digit in our result. 
Result so far: 140003.3
If we subtract 867 from 1130, we get 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Moving on to step 10:
289 goes into 2630 9 times with a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 140003.39
Subtracting 2601 from 2630 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 11:
290 divided by 289 is 1 with a remainder of 1.
The next digit of our result is 1. 
Result so far: 140003.391
Subtracting 289 from 290 leaves us 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.

Step 12:
289 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 140003.391
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 13:
289 can be fit into 100 0 times, resulting in a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 140003.391
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

In conclusion, the division gives 140003.391 with a balance of 0.0001.