We look at the division of 17098492 by 40 
The aim is to understand the frequency of 40 in 17098492.

Let's proceed to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Going ahead to step 2:
When dividing 17 by 40, we get 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 40

Let's proceed to step 3:
When dividing 170 by 40, we get 4 with a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 160 from 170 leaves us with 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 40

Let's proceed to step 4:
When dividing 109 by 40, we get 2 with a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
If we take 80 away from 109, we end up with 29.
Bring next digit (8) of the dividend behind the 29 and repeat the process: 298 / 40

Moving on to step 5:
40 can be fit into 298 7 times, resulting in a remainder of 18.
The next digit of our result is 7. 
Result so far: 427.0
If we subtract 280 from 298, we get 18.
Include the next digit (4) from the dividend after 18, then repeat: 184 / 40

Moving on to step 6:
When dividing 184 by 40, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 4274.0
Subtracting 160 from 184 leaves us with 24.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 40

Let's proceed to step 7:
The number 40 fits into 249 6 times, leaving a remainder of 9.
The next digit of our result is 6. 
Result so far: 42746.0
If we take 240 away from 249, we end up with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Moving on to step 8:
40 goes into 92 2 times with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 427462.0
The remainder is 12 after subtracting 80 from 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 40 fits into 120 3 times, leaving a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 427462.3
Subtracting 120 from 120 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 427462.3
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.

Step 11:
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: 427462.3
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 427462.3 with a remainder of 0.0.