We're dividing 44441 by 40 
The aim is to understand the frequency of 40 in 44441.

Step 1:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

On to step 2:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 44 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

On to step 3:
40 goes into 44 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 4 after subtracting 40 from 44.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

On to step 4:
40 goes into 44 1 times with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 111.0
If we take 40 away from 44, we end up with 4.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 40

Advancing to step 5:
40 can be fit into 41 1 times, resulting in a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1111.0
Subtract 40 from 41 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 6:
10 divided by 40 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 1111.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1111.02
Deduct 80 from 100 and we're left 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.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1111.025
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.
Put 0 as the next digit of the answer. 
Result so far: 1111.025
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.

Moving on to step 10:
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: 1111.025
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 1111.025 with a remaining 0.0.