We divide 117859 by 40
The aim is to understand the frequency of 40 in 117859.

Let's proceed to step 1:
40 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

Moving on to step 2:
40 can be fit into 11 0 times, resulting in a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 11 and we're left with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 40

Step 3:
40 goes into 117 2 times with a remainder of 37.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 117, we get 37.
Bring next digit (8) of the dividend behind the 37 and repeat the process: 378 / 40

Let's proceed to step 4:
40 goes into 378 9 times with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
If we take 360 away from 378, we end up with 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 40

Let's proceed to step 5:
185 divided by 40 is 4 with a remainder of 25.
The next digit of our result is 4. 
Result so far: 294.0
If we take 160 away from 185, we end up with 25.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 40

Step 6:
The number 40 fits into 259 6 times, leaving a remainder of 19.
The next digit of our result is 6. 
Result so far: 2946.0
Deduct 240 from 259 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
190 divided by 40 is 4 with a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 2946.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2946.47
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2946.475
Deduct 200 from 200 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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2946.475
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2946.475
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.

The final result is 2946.475 with a remainder of 0.0.