We're dividing 352429 by 40 
The aim is to understand the frequency of 40 in 352429.

Step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Step 2:
35 divided by 40 is 0 with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Append the next digit (2) from the dividend to 35 and continue with: 352 / 40

Moving on to step 3:
If we divide 352 by 40, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 320 from 352 leaves us with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 40

Step 4:
40 can be fit into 324 8 times, resulting in a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
Subtract 320 from 324 to get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 40

Moving on to step 5:
40 can be fit into 42 1 times, resulting in a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 881.0
Subtracting 40 from 42 leaves us with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 40

Step 6:
The number 40 fits into 29 0 times, leaving a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 8810.0
The remainder is 29 after subtracting 0 from 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
290 divided by 40 is 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 8810.7
If we subtract 280 from 290, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 8810.72
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.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 8810.725
Deduct 200 from 200 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8810.725
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8810.725
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.

After the division, we end up with 8810.725 and a remainder of 0.0.