We're dividing 934973 by 40 
The aim is to understand the frequency of 40 in 934973.

Let's proceed to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 40

On to step 2:
40 can be fit into 93 2 times, resulting in a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 13 after subtracting 80 from 93.
Take the next digit (4) from the dividend and append it to 13, then repeat: 134 / 40

Step 3:
If we divide 134 by 40, we get 3 and a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
If we take 120 away from 134, we end up with 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 40

Moving on to step 4:
149 divided by 40 is 3 with a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 233.0
The remainder is 29 after subtracting 120 from 149.
Take the next digit (7) from the dividend and append it to 29, then repeat: 297 / 40

Moving on to step 5:
40 goes into 297 7 times with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 2337.0
Deduct 280 from 297 and we're left with 17.
Grab the next digit (3) from the dividend, add it to 17, then carry on: 173 / 40

On to step 6:
If we divide 173 by 40, we get 4 and a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 23374.0
If we subtract 160 from 173, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
130 divided by 40 is 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 23374.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 23374.32
If we take 80 away from 100, 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 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23374.325
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
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: 23374.325
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 23374.325
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.

In conclusion, the division gives 23374.325 with a balance of 0.0.