40195927 ÷ 44 
The aim is to understand the frequency of 44 in 40195927.

Going ahead to step 1:
When dividing 4 by 44, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 44

Step 2:
If we divide 40 by 44, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 44

Moving on to step 3:
When dividing 401 by 44, we get 9 with a remainder of 5.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 396 from 401 and we're left with 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 44

Moving on to step 4:
If we divide 59 by 44, we get 1 and a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
If we subtract 44 from 59, we get 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 44

Going ahead to step 5:
When dividing 155 by 44, we get 3 with a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 913.0
Deduct 132 from 155 and we're left with 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 44

On to step 6:
239 divided by 44 is 5 with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 9135.0
Deduct 220 from 239 and we're left with 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 44

Advancing to step 7:
The number 44 fits into 192 4 times, leaving a remainder of 16.
The next digit of our result is 4. 
Result so far: 91354.0
If we take 176 away from 192, we end up with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 44

Advancing to step 8:
44 goes into 167 3 times with a remainder of 35.
The next digit of our result is 3. 
Result so far: 913543.0
Subtract 132 from 167 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
44 goes into 350 7 times with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 913543.7
Deduct 308 from 350 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 10:
When dividing 420 by 44, we get 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 913543.79
Subtracting 396 from 420 leaves us with 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 11:
44 goes into 240 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 913543.795
Subtract 220 from 240 to 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.

Going ahead to step 12:
When dividing 200 by 44, we get 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 913543.7954
If we subtract 176 from 200, we 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.

Step 13:
If we divide 240 by 44, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 913543.79545
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 44, we get 4 and a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 913543.795454
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 15:
240 divided by 44 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 913543.7954545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 16:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 913543.79545454
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 913543.79545454 with a balance of 2.4e-08.