We divide 472396 by 40
The aim is to understand the frequency of 40 in 472396.

Step 1:
4 divided by 40 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 40

Step 2:
40 goes into 47 1 times with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 47 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Advancing to step 3:
When dividing 72 by 40, we get 1 with a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 32 after subtracting 40 from 72.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 40

Going ahead to step 4:
The number 40 fits into 323 8 times, leaving a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 118.0
Deduct 320 from 323 and we're left with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

On to step 5:
39 divided by 40 is 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 1180.0
If we take 0 away from 39, we end up with 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 40

Advancing to step 6:
40 can be fit into 396 9 times, resulting in a remainder of 36.
The number 9 becomes the next digit in our result. 
Result so far: 11809.0
The remainder is 36 after subtracting 360 from 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 11809.9
Deduct 360 from 360 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 11809.9
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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 11809.9
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.

Our division results in 11809.9 with a remaining 0.0.