We're dividing 448496 by 40 
The aim is to understand the frequency of 40 in 448496.

Let's proceed to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

On to step 2:
40 can be fit into 44 1 times, resulting in a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 44, we get 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 40

Moving on to step 3:
The number 40 fits into 48 1 times, leaving a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 40 from 48 and we're left with 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 40

Step 4:
If we divide 84 by 40, we get 2 and a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 112.0
The remainder is 4 after subtracting 80 from 84.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Advancing to step 5:
The number 40 fits into 49 1 times, leaving a remainder of 9.
The next digit of our result is 1. 
Result so far: 1121.0
Subtract 40 from 49 to get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Let's proceed to step 6:
The number 40 fits into 96 2 times, leaving a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 11212.0
Deduct 80 from 96 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
160 divided by 40 is 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 11212.4
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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11212.4
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.

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: 11212.4
If we subtract 0 from 0, 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.

The final outcome is 11212.4, with a leftover of 0.0.