Let's divide 714794 by 40
The aim is to understand the frequency of 40 in 714794.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

On to step 2:
If we divide 71 by 40, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 31 after subtracting 40 from 71.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 40

Going ahead to step 3:
If we divide 314 by 40, we get 7 and a remainder of 34.
The next digit of our result is 7. 
Result so far: 17.0
Deduct 280 from 314 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

On to step 4:
When dividing 347 by 40, we get 8 with a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 178.0
Subtracting 320 from 347 leaves us with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 40

Step 5:
If we divide 279 by 40, we get 6 and a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 1786.0
If we take 240 away from 279, we end up with 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 40

Advancing to step 6:
394 divided by 40 is 9 with a remainder of 34.
The next digit of our result is 9. 
Result so far: 17869.0
The remainder is 34 after subtracting 360 from 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
The next digit of our result is 8. 
Result so far: 17869.8
Deduct 320 from 340 and we're left 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.

Let's proceed to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17869.85
Subtracting 200 from 200 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 9:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17869.85
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.

Let's proceed to step 10:
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: 17869.85
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.

After the division, we end up with 17869.85 and a remainder of 0.0.