119656 ÷ 40 
The aim is to understand the frequency of 40 in 119656.

Step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 40

Advancing to step 2:
40 goes into 11 0 times with a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 11, we end up with 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

Moving on to step 3:
40 goes into 119 2 times with a remainder of 39.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 39 after subtracting 80 from 119.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 40

Advancing to step 4:
40 goes into 396 9 times with a remainder of 36.
The next digit of our result is 9. 
Result so far: 29.0
Deduct 360 from 396 and we're left with 36.
Append the next digit (5) from the dividend to 36 and continue with: 365 / 40

Moving on to step 5:
365 divided by 40 is 9 with a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 299.0
Subtracting 360 from 365 leaves us with 5.
Grab the next digit (6) from the dividend, add it to 5, then carry on: 56 / 40

Moving on to step 6:
40 goes into 56 1 times with a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 2991.0
The remainder is 16 after subtracting 40 from 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
When dividing 160 by 40, we get 4 with a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 2991.4
Subtracting 160 from 160 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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2991.4
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2991.4
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 2991.4 with a remainder of 0.0.