Let's divide 36796 by 40
The aim is to understand the frequency of 40 in 36796.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

Advancing to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 36 leaves us with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 40

Step 3:
When dividing 367 by 40, we get 9 with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 360 from 367 leaves us with 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 40

On to step 4:
When dividing 79 by 40, we get 1 with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
Deduct 40 from 79 and we're left with 39.
Grab the next digit (6) from the dividend, add it to 39, then carry on: 396 / 40

Let's proceed to step 5:
396 divided by 40 is 9 with a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 919.0
If we subtract 360 from 396, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
360 divided by 40 is 9 with a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 919.9
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 7:
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: 919.9
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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 919.9
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.

After the division, we end up with 919.9 and a remainder of 0.0.