367651 divided by 40 
The aim is to understand the frequency of 40 in 367651.

On to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

Step 2:
40 goes into 36 0 times with a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 36, we end up with 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 40

Going ahead to step 3:
When dividing 367 by 40, we get 9 with a remainder of 7.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 360 from 367 leaves us with 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 40

Step 4:
When dividing 76 by 40, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
Subtracting 40 from 76 leaves us with 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Step 5:
40 goes into 365 9 times with a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 919.0
The remainder is 5 after subtracting 360 from 365.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 40

Let's proceed to step 6:
When dividing 51 by 40, we get 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 9191.0
If we take 40 away from 51, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 9191.2
Subtract 80 from 110 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9191.27
Subtracting 280 from 300 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9191.275
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9191.275
If we subtract 0 from 0, we 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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9191.275
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 result is 9191.275 with a remainder of 0.0.