860929 divided by 40 
The aim is to understand the frequency of 40 in 860929.

Let's proceed to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Let's proceed to step 2:
If we divide 86 by 40, we get 2 and a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 40

Advancing to step 3:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Deduct 40 from 60 and we're left with 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Advancing to step 4:
When dividing 209 by 40, we get 5 with a remainder of 9.
The next digit of our result is 5. 
Result so far: 215.0
If we subtract 200 from 209, we get 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 40

Going ahead to step 5:
40 goes into 92 2 times with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2152.0
Subtracting 80 from 92 leaves us with 12.
Fetch the next digit (9) from the dividend, attach it to 12 and continue: 129 / 40

Advancing to step 6:
40 goes into 129 3 times with a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 21523.0
If we take 120 away from 129, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 21523.2
Subtracting 80 from 90 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 21523.22
Deduct 80 from 100 and we're left 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.

The final result is 21523.22 with a remainder of 0.02.