236919 ÷ 40 
The aim is to understand the frequency of 40 in 236919.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

On to step 2:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 40

Going ahead to step 3:
The number 40 fits into 236 5 times, leaving a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 200 away from 236, we end up with 36.
Fetch the next digit (9) from the dividend, attach it to 36 and continue: 369 / 40

Advancing to step 4:
369 divided by 40 is 9 with a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 59.0
If we subtract 360 from 369, we get 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

Going ahead to step 5:
The number 40 fits into 91 2 times, leaving a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 592.0
If we subtract 80 from 91, we get 11.
Grab the next digit (9) from the dividend, add it to 11, then carry on: 119 / 40

Going ahead to step 6:
40 goes into 119 2 times with a remainder of 39.
Write down 2 as next digit of the result. 
Result so far: 5922.0
If we take 80 away from 119, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
40 goes into 390 9 times with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 5922.9
Deduct 360 from 390 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 5922.97
If we take 280 away from 300, 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5922.975
The remainder is 0 after subtracting 200 from 200.
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5922.975
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5922.975
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.

The final result is 5922.975 with a remainder of 0.0.