We divide 362860 by 40
The aim is to understand the frequency of 40 in 362860.

Advancing to step 1:
40 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 40

Advancing to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Fetch the next digit (2) from the dividend, attach it to 36 and continue: 362 / 40

Let's proceed to step 3:
362 divided by 40 is 9 with a remainder of 2.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 360 from 362 and we're left with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Moving on to step 4:
40 can be fit into 28 0 times, resulting in a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 90.0
If we take 0 away from 28, we end up with 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 40

Step 5:
The number 40 fits into 286 7 times, leaving a remainder of 6.
The next digit of our result is 7. 
Result so far: 907.0
If we subtract 280 from 286, we get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Moving on to step 6:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 9071.0
The remainder is 20 after subtracting 40 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9071.5
Subtracting 200 from 200 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.

Step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9071.5
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9071.5
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.

After the division, we end up with 9071.5 and a remainder of 0.0.