Let's divide 7190654 by 40
The aim is to understand the frequency of 40 in 7190654.

Step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

Going ahead to step 2:
If we divide 71 by 40, we get 1 and a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 71, we end up with 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 40

Step 3:
319 divided by 40 is 7 with a remainder of 39.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 280 from 319 leaves us with 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

Moving on to step 4:
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: 179.0
If we subtract 360 from 390, we get 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

Advancing to step 5:
306 divided by 40 is 7 with a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 1797.0
Subtract 280 from 306 to get 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 40

Moving on to step 6:
265 divided by 40 is 6 with a remainder of 25.
The number 6 becomes the next digit in our result. 
Result so far: 17976.0
The remainder is 25 after subtracting 240 from 265.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

On to step 7:
The number 40 fits into 254 6 times, leaving a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 179766.0
Subtracting 240 from 254 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 179766.3
If we subtract 120 from 140, 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 179766.35
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 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 179766.35
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 179766.35
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 179766.35 with a remainder of 0.0.