We look at the division of 183128 by 40 
The aim is to understand the frequency of 40 in 183128.

Moving on to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 40

Moving on to step 2:
40 can be fit into 18 0 times, resulting in a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 40

On to step 3:
If we divide 183 by 40, we get 4 and a remainder of 23.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 160 from 183, we get 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

Going ahead to step 4:
40 goes into 231 5 times with a remainder of 31.
Put 5 as the next digit of the answer. 
Result so far: 45.0
Subtract 200 from 231 to get 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 40

Going ahead to step 5:
40 goes into 312 7 times with a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 457.0
If we take 280 away from 312, we end up with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

Step 6:
40 goes into 328 8 times with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 4578.0
The remainder is 8 after subtracting 320 from 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
When dividing 80 by 40, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 4578.2
The remainder is 0 after subtracting 80 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 4578.2
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4578.2
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.

Our division results in 4578.2 with a remaining 0.0.