We look at the division of 209993 by 40 
The aim is to understand the frequency of 40 in 209993.

Advancing to step 1:
40 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 40

Advancing to step 2:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Append the next digit (9) from the dividend to 20 and continue with: 209 / 40

Moving on to step 3:
40 goes into 209 5 times with a remainder of 9.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 200 from 209, we get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Going ahead to step 4:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 52.0
Subtract 80 from 99 to get 19.
Include the next digit (9) from the dividend after 19, then repeat: 199 / 40

Going ahead to step 5:
40 can be fit into 199 4 times, resulting in a remainder of 39.
Write down 4 as next digit of the result. 
Result so far: 524.0
Subtract 160 from 199 to get 39.
Include the next digit (3) from the dividend after 39, then repeat: 393 / 40

Let's proceed to step 6:
393 divided by 40 is 9 with a remainder of 33.
The next digit of our result is 9. 
Result so far: 5249.0
If we take 360 away from 393, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
The number 40 fits into 330 8 times, leaving a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 5249.8
Subtract 320 from 330 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 5249.82
If we subtract 80 from 100, we 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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5249.825
Subtracting 200 from 200 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.

Going ahead to step 10:
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: 5249.825
Subtract 0 from 0 to 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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5249.825
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.

After the division, we end up with 5249.825 and a remainder of 0.0.