We're dividing 837148 by 40 
The aim is to understand the frequency of 40 in 837148.

Going ahead to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 40

Advancing to step 2:
If we divide 83 by 40, we get 2 and a remainder of 3.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 80 from 83 and we're left with 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 40

Step 3:
37 divided by 40 is 0 with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 37 and we're left with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

Moving on to step 4:
371 divided by 40 is 9 with a remainder of 11.
Put 9 as the next digit of the answer. 
Result so far: 209.0
If we take 360 away from 371, we end up with 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 40

Moving on to step 5:
When dividing 114 by 40, we get 2 with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 2092.0
Subtracting 80 from 114 leaves us with 34.
Bring next digit (8) of the dividend behind the 34 and repeat the process: 348 / 40

Moving on to step 6:
The number 40 fits into 348 8 times, leaving a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 20928.0
Subtracting 320 from 348 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 20928.7
If we take 280 away from 280, 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20928.7
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.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20928.7
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.

In conclusion, the division gives 20928.7 with a balance of 0.0.