We're dividing 81793060 by 40 
The aim is to understand the frequency of 40 in 81793060.

Advancing to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Let's proceed to step 2:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 81 to get 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

On to step 3:
40 goes into 17 0 times with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 17 and we're left with 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 40

Let's proceed to step 4:
If we divide 179 by 40, we get 4 and a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 204.0
Subtract 160 from 179 to get 19.
Include the next digit (3) from the dividend after 19, then repeat: 193 / 40

Advancing to step 5:
The number 40 fits into 193 4 times, leaving a remainder of 33.
Use 4 as the next digit of our solution. 
Result so far: 2044.0
The remainder is 33 after subtracting 160 from 193.
Include the next digit (0) from the dividend after 33, then repeat: 330 / 40

Step 6:
40 goes into 330 8 times with a remainder of 10.
The next digit of our result is 8. 
Result so far: 20448.0
Subtract 320 from 330 to get 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

On to step 7:
40 goes into 106 2 times with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 204482.0
If we subtract 80 from 106, we get 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 40

Step 8:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 2044826.0
If we take 240 away from 260, we end up 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2044826.5
Deduct 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2044826.5
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2044826.5
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.

After the division, we end up with 2044826.5 and a remainder of 0.0.