We look at the division of 90768 by 40 
The aim is to understand the frequency of 40 in 90768.

Advancing to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

On to step 2:
When dividing 90 by 40, we get 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 90 to get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 40

Step 3:
The number 40 fits into 107 2 times, leaving a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtracting 80 from 107 leaves us with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 40

Let's proceed to step 4:
40 goes into 276 6 times with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 226.0
Subtract 240 from 276 to get 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 40

Step 5:
When dividing 368 by 40, we get 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 2269.0
Subtract 360 from 368 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 6:
If we divide 80 by 40, we get 2 and a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2269.2
If we subtract 80 from 80, 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 7:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2269.2
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.

Step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2269.2
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.

Our division results in 2269.2 with a remaining 0.0.