We divide 38095990 by 40
The aim is to understand the frequency of 40 in 38095990.

Let's proceed to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 40

Let's proceed to step 2:
The number 40 fits into 38 0 times, leaving a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 38 leaves us with 38.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

Step 3:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 9.0
Deduct 360 from 380 and we're left with 20.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 40

Moving on to step 4:
The number 40 fits into 209 5 times, leaving a remainder of 9.
Use 5 as the next digit of our solution. 
Result so far: 95.0
The remainder is 9 after subtracting 200 from 209.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 40

Let's proceed to step 5:
If we divide 95 by 40, we get 2 and a remainder of 15.
Write down 2 as next digit of the result. 
Result so far: 952.0
Subtract 80 from 95 to get 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

On to step 6:
159 divided by 40 is 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 9523.0
Subtracting 120 from 159 leaves us with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 40

Advancing to step 7:
40 goes into 399 9 times with a remainder of 39.
The next digit of our result is 9. 
Result so far: 95239.0
The remainder is 39 after subtracting 360 from 399.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 40

On to step 8:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 952399.0
If we subtract 360 from 390, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 952399.7
If we subtract 280 from 300, we get 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 10:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 952399.75
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 952399.75
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.

Let's proceed to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 952399.75
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.

In conclusion, the division gives 952399.75 with a balance of 0.0.