197261 divided by 40 
The aim is to understand the frequency of 40 in 197261.

Let's proceed to step 1:
1 divided by 40 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 40

Going ahead to step 2:
When dividing 19 by 40, we get 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 40

Let's proceed to step 3:
40 goes into 197 4 times with a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 160 from 197 leaves us with 37.
Take the next digit (2) from the dividend and append it to 37, then repeat: 372 / 40

Moving on to step 4:
372 divided by 40 is 9 with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Subtract 360 from 372 to get 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

On to step 5:
When dividing 126 by 40, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 493.0
If we take 120 away from 126, we end up with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Let's proceed to step 6:
When dividing 61 by 40, we get 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 4931.0
If we subtract 40 from 61, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
If we divide 210 by 40, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 4931.5
Subtracting 200 from 210 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.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 4931.52
If we subtract 80 from 100, 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 4931.525
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4931.525
The remainder is 0 after subtracting 0 from 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 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4931.525
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.

In conclusion, the division gives 4931.525 with a balance of 0.0.