399693 ÷ 40 
The aim is to understand the frequency of 40 in 399693.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

Step 2:
40 goes into 39 0 times with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Append the next digit (9) from the dividend to 39 and continue with: 399 / 40

On to step 3:
When dividing 399 by 40, we get 9 with a remainder of 39.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we take 360 away from 399, we end up with 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 40

Advancing to step 4:
40 can be fit into 396 9 times, resulting in a remainder of 36.
The next digit of our result is 9. 
Result so far: 99.0
If we subtract 360 from 396, we get 36.
Append the next digit (9) from the dividend to 36 and continue with: 369 / 40

On to step 5:
When dividing 369 by 40, we get 9 with a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 999.0
If we take 360 away from 369, we end up with 9.
Include the next digit (3) from the dividend after 9, then repeat: 93 / 40

Step 6:
If we divide 93 by 40, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 9992.0
Subtract 80 from 93 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 9992.3
Subtracting 120 from 130 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.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 9992.32
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9992.325
If we subtract 200 from 200, we 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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9992.325
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.

Step 11:
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: 9992.325
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 quotient of the division is 9992.325, and the remainder is 0.0.