We look at the division of 9287 by 40 
The aim is to understand the frequency of 40 in 9287.

Step 1:
40 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

Let's proceed to step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 92 to get 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 40

On to step 3:
The number 40 fits into 128 3 times, leaving a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 120 from 128 to get 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 40

Going ahead to step 4:
If we divide 87 by 40, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
The remainder is 7 after subtracting 80 from 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 5:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 232.1
Subtracting 40 from 70 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 6:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 232.17
If we take 280 away from 300, 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.

Advancing to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 232.175
If we subtract 200 from 200, 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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 232.175
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.

On to step 9:
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: 232.175
If we take 0 away from 0, 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.

The final outcome is 232.175, with a leftover of 0.0.