We're dividing 374948 by 40 
The aim is to understand the frequency of 40 in 374948.

On to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

On to step 2:
40 can be fit into 37 0 times, resulting in a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 37 leaves us with 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 40

Going ahead to step 3:
40 goes into 374 9 times with a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 14 after subtracting 360 from 374.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 40

Advancing to step 4:
40 goes into 149 3 times with a remainder of 29.
Use 3 as the next digit of our solution. 
Result so far: 93.0
The remainder is 29 after subtracting 120 from 149.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 40

Step 5:
When dividing 294 by 40, we get 7 with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 937.0
The remainder is 14 after subtracting 280 from 294.
Grab the next digit (8) from the dividend, add it to 14, then carry on: 148 / 40

On to step 6:
When dividing 148 by 40, we get 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 9373.0
The remainder is 28 after subtracting 120 from 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
The next digit of our result is 7. 
Result so far: 9373.7
If we take 280 away from 280, 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.

Step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9373.7
Subtracting 0 from 0 leaves us 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9373.7
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.

Our division results in 9373.7 with a remaining 0.0.