Let's divide 735994 by 40
The aim is to understand the frequency of 40 in 735994.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

On to step 2:
40 goes into 73 1 times with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 73, we end up with 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 40

Going ahead to step 3:
335 divided by 40 is 8 with a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we subtract 320 from 335, we get 15.
Append the next digit (9) from the dividend to 15 and continue with: 159 / 40

Advancing to step 4:
159 divided by 40 is 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 183.0
If we subtract 120 from 159, we get 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 40

Going ahead to step 5:
The number 40 fits into 399 9 times, leaving a remainder of 39.
The next digit of our result is 9. 
Result so far: 1839.0
If we subtract 360 from 399, we get 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 40

Let's proceed to step 6:
When dividing 394 by 40, we get 9 with a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 18399.0
Subtracting 360 from 394 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On 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: 18399.8
Subtracting 320 from 340 leaves us 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:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18399.85
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18399.85
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.

Advancing to step 10:
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: 18399.85
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.

The quotient of the division is 18399.85, and the remainder is 0.0.