We're dividing 419706 by 40 
The aim is to understand the frequency of 40 in 419706.

Moving on to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 40

Moving on to step 2:
41 divided by 40 is 1 with a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 41 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

On to step 3:
If we divide 19 by 40, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 19 after subtracting 0 from 19.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 40

Going ahead to step 4:
40 can be fit into 197 4 times, resulting in a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 104.0
Subtract 160 from 197 to get 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 40

Going ahead to step 5:
370 divided by 40 is 9 with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 1049.0
If we take 360 away from 370, we end up with 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 40

Moving on to step 6:
40 goes into 106 2 times with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 10492.0
Subtract 80 from 106 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 10492.6
If we take 240 away from 260, 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.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10492.65
If we subtract 200 from 200, 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.

Advancing to step 9:
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: 10492.65
Subtracting 0 from 0 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10492.65
If we take 0 away from 0, we end up 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.

The final result is 10492.65 with a remainder of 0.0.