We're dividing 40175286 by 319 
The aim is to understand the frequency of 319 in 40175286.

Let's proceed to step 1:
319 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 319

Going ahead to step 2:
If we divide 40 by 319, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 319

Going ahead to step 3:
319 can be fit into 401 1 times, resulting in a remainder of 82.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 319 from 401 and we're left with 82.
Bring next digit (7) of the dividend behind the 82 and repeat the process: 827 / 319

Moving on to step 4:
827 divided by 319 is 2 with a remainder of 189.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 638 from 827 leaves us with 189.
Fetch the next digit (5) from the dividend, attach it to 189 and continue: 1895 / 319

On to step 5:
319 goes into 1895 5 times with a remainder of 300.
Use 5 as the next digit of our solution. 
Result so far: 125.0
If we subtract 1595 from 1895, we get 300.
Append the next digit (2) from the dividend to 300 and continue with: 3002 / 319

Let's proceed to step 6:
The number 319 fits into 3002 9 times, leaving a remainder of 131.
Write down 9 as next digit of the result. 
Result so far: 1259.0
Subtracting 2871 from 3002 leaves us with 131.
Fetch the next digit (8) from the dividend, attach it to 131 and continue: 1318 / 319

Going ahead to step 7:
The number 319 fits into 1318 4 times, leaving a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 12594.0
The remainder is 42 after subtracting 1276 from 1318.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 319

Moving on to step 8:
426 divided by 319 is 1 with a remainder of 107.
Write down 1 as next digit of the result. 
Result so far: 125941.0
Subtracting 319 from 426 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

On to step 9:
When dividing 1070 by 319, we get 3 with a remainder of 113.
Record the quotient 3 as the next digit in the result. 
Result so far: 125941.3
If we take 957 away from 1070, we end up with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

On to step 10:
The number 319 fits into 1130 3 times, leaving a remainder of 173.
Record the quotient 3 as the next digit in the result. 
Result so far: 125941.33
The remainder is 173 after subtracting 957 from 1130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

The final result is 125941.33 with a remainder of 0.173.