We look at the division of 185904 by 40 
The aim is to understand the frequency of 40 in 185904.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 40

Let's proceed to step 2:
The number 40 fits into 18 0 times, leaving a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 18 after subtracting 0 from 18.
Fetch the next digit (5) from the dividend, attach it to 18 and continue: 185 / 40

Advancing to step 3:
When dividing 185 by 40, we get 4 with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 160 from 185 and we're left with 25.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 40

Moving on to step 4:
The number 40 fits into 259 6 times, leaving a remainder of 19.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
Subtract 240 from 259 to get 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 40

Let's proceed to step 5:
When dividing 190 by 40, we get 4 with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 464.0
Deduct 160 from 190 and we're left with 30.
Take the next digit (4) from the dividend and append it to 30, then repeat: 304 / 40

Step 6:
40 goes into 304 7 times with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 4647.0
Subtract 280 from 304 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 4647.6
If we take 240 away from 240, we end up 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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4647.6
If we take 0 away from 0, we end up 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.

On to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4647.6
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 4647.6 and a remainder of 0.0.