We divide 126926 by 40
The aim is to understand the frequency of 40 in 126926.

Advancing to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 40

Advancing to step 2:
The number 40 fits into 12 0 times, leaving a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 40

Step 3:
The number 40 fits into 126 3 times, leaving a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 6 after subtracting 120 from 126.
Take the next digit (9) from the dividend and append it to 6, then repeat: 69 / 40

Advancing to step 4:
40 goes into 69 1 times with a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Subtract 40 from 69 to get 29.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Advancing to step 5:
40 can be fit into 292 7 times, resulting in a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 317.0
Subtract 280 from 292 to get 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 40

Step 6:
If we divide 126 by 40, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3173.0
Subtracting 120 from 126 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
When dividing 60 by 40, we get 1 with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 3173.1
Subtracting 40 from 60 leaves us 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 3173.15
If we take 200 away from 200, 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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3173.15
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3173.15
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.

Our division results in 3173.15 with a remaining 0.0.