We look at the division of 77912 by 40 
The aim is to understand the frequency of 40 in 77912.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 40

On to step 2:
77 divided by 40 is 1 with a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 37 after subtracting 40 from 77.
Grab the next digit (9) from the dividend, add it to 37, then carry on: 379 / 40

Going ahead to step 3:
When dividing 379 by 40, we get 9 with a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we subtract 360 from 379, we get 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 40

Going ahead to step 4:
40 goes into 191 4 times with a remainder of 31.
Use 4 as the next digit of our solution. 
Result so far: 194.0
Deduct 160 from 191 and we're left with 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 40

Let's proceed to step 5:
312 divided by 40 is 7 with a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 1947.0
Subtracting 280 from 312 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 6:
When dividing 320 by 40, we get 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 1947.8
If we take 320 away from 320, 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.

On to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1947.8
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.

Advancing to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1947.8
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.

After the division, we end up with 1947.8 and a remainder of 0.0.