192940 ÷ 40 
The aim is to understand the frequency of 40 in 192940.

Let's proceed to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Going ahead to step 2:
40 goes into 19 0 times with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 40

On to step 3:
40 goes into 192 4 times with a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 160 from 192, we get 32.
Take the next digit (9) from the dividend and append it to 32, then repeat: 329 / 40

On to step 4:
When dividing 329 by 40, we get 8 with a remainder of 9.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Subtracting 320 from 329 leaves us with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

On to step 5:
The number 40 fits into 94 2 times, leaving a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 482.0
The remainder is 14 after subtracting 80 from 94.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 40

On to step 6:
140 divided by 40 is 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 4823.0
Subtract 120 from 140 to 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.

Advancing to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4823.5
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.

Moving on to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4823.5
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4823.5
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.

The final result is 4823.5 with a remainder of 0.0.