We look at the division of 356961 by 40 
The aim is to understand the frequency of 40 in 356961.

Going ahead to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Moving on to step 2:
If we divide 35 by 40, we get 0 and a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Take the next digit (6) from the dividend and append it to 35, then repeat: 356 / 40

Step 3:
40 can be fit into 356 8 times, resulting in a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 356 and we're left with 36.
Bring next digit (9) of the dividend behind the 36 and repeat the process: 369 / 40

Moving on to step 4:
The number 40 fits into 369 9 times, leaving a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 89.0
The remainder is 9 after subtracting 360 from 369.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

Going ahead to step 5:
96 divided by 40 is 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 892.0
Subtracting 80 from 96 leaves us with 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 40

On to step 6:
40 goes into 161 4 times with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 8924.0
If we take 160 away from 161, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 8924.0
If we take 0 away from 10, we end up 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.

Let's proceed to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 8924.02
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8924.025
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8924.025
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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8924.025
Deduct 0 from 0 and we're left 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 outcome is 8924.025, with a leftover of 0.0.