We're dividing 946625 by 40 
The aim is to understand the frequency of 40 in 946625.

Going ahead to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

On to step 2:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 94, we end up with 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 40

Moving on to step 3:
If we divide 146 by 40, we get 3 and a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 120 away from 146, we end up with 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 40

Let's proceed to step 4:
40 goes into 266 6 times with a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 236.0
Subtract 240 from 266 to get 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 40

On to step 5:
When dividing 262 by 40, we get 6 with a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 2366.0
Subtract 240 from 262 to get 22.
Append the next digit (5) from the dividend to 22 and continue with: 225 / 40

Advancing to step 6:
225 divided by 40 is 5 with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 23665.0
If we subtract 200 from 225, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
40 goes into 250 6 times with a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 23665.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 23665.62
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 23665.625
If we subtract 200 from 200, we 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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23665.625
Subtract 0 from 0 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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 23665.625
If we subtract 0 from 0, we 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.

The final result is 23665.625 with a remainder of 0.0.