We're dividing 269826 by 40 
The aim is to understand the frequency of 40 in 269826.

Let's proceed to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Advancing to step 2:
If we divide 26 by 40, we get 0 and a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (9) of the dividend behind the 26 and repeat the process: 269 / 40

Going ahead to step 3:
The number 40 fits into 269 6 times, leaving a remainder of 29.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 240 from 269 and we're left with 29.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 40

Moving on to step 4:
40 goes into 298 7 times with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 67.0
Subtracting 280 from 298 leaves us with 18.
Include the next digit (2) from the dividend after 18, then repeat: 182 / 40

On to step 5:
When dividing 182 by 40, we get 4 with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 674.0
The remainder is 22 after subtracting 160 from 182.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 40

On to step 6:
40 can be fit into 226 5 times, resulting in a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 6745.0
Subtracting 200 from 226 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
When dividing 260 by 40, we get 6 with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 6745.6
If we subtract 240 from 260, 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 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6745.65
Subtracting 200 from 200 leaves us 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6745.65
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6745.65
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.

Our division results in 6745.65 with a remaining 0.0.