We're dividing 79210 by 40 
The aim is to understand the frequency of 40 in 79210.

Advancing to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

On to step 2:
The number 40 fits into 79 1 times, leaving a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 39 after subtracting 40 from 79.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 40

Moving on to step 3:
392 divided by 40 is 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 360 away from 392, we end up with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

Advancing to step 4:
321 divided by 40 is 8 with a remainder of 1.
Use 8 as the next digit of our solution. 
Result so far: 198.0
If we subtract 320 from 321, we get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Going ahead to step 5:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1980.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 6:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1980.2
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 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 1980.25
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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1980.25
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1980.25
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.

In conclusion, the division gives 1980.25 with a balance of 0.0.