Let's divide 33991254 by 40
The aim is to understand the frequency of 40 in 33991254.

Going ahead to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (3) from the dividend to 3 and continue with: 33 / 40

Moving on to step 2:
40 goes into 33 0 times with a remainder of 33.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 33 to get 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 40

Step 3:
When dividing 339 by 40, we get 8 with a remainder of 19.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 320 from 339 and we're left with 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 40

Step 4:
40 can be fit into 199 4 times, resulting in a remainder of 39.
The number 4 becomes the next digit in our result. 
Result so far: 84.0
If we subtract 160 from 199, we get 39.
Take the next digit (1) from the dividend and append it to 39, then repeat: 391 / 40

Step 5:
391 divided by 40 is 9 with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 849.0
Subtracting 360 from 391 leaves us with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Moving on to step 6:
40 goes into 312 7 times with a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 8497.0
Deduct 280 from 312 and we're left with 32.
Fetch the next digit (5) from the dividend, attach it to 32 and continue: 325 / 40

Advancing to step 7:
40 goes into 325 8 times with a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 84978.0
Deduct 320 from 325 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 40

Going ahead to step 8:
When dividing 54 by 40, we get 1 with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 849781.0
The remainder is 14 after subtracting 40 from 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
When dividing 140 by 40, we get 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 849781.3
Deduct 120 from 140 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.

Let's proceed to step 10:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 849781.35
If we subtract 200 from 200, 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.

Step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 849781.35
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 12:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 849781.35
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.

The final result is 849781.35 with a remainder of 0.0.