We look at the division of 715023 by 40 
The aim is to understand the frequency of 40 in 715023.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Step 2:
40 can be fit into 71 1 times, resulting in a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 31 after subtracting 40 from 71.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 40

Let's proceed to step 3:
40 can be fit into 315 7 times, resulting in a remainder of 35.
Put 7 as the next digit of the answer. 
Result so far: 17.0
The remainder is 35 after subtracting 280 from 315.
Include the next digit (0) from the dividend after 35, then repeat: 350 / 40

Moving on to step 4:
40 goes into 350 8 times with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 178.0
Subtracting 320 from 350 leaves us with 30.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 40

Going ahead to step 5:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 1787.0
If we take 280 away from 302, we end up with 22.
Append the next digit (3) from the dividend to 22 and continue with: 223 / 40

Moving on to step 6:
223 divided by 40 is 5 with a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 17875.0
Subtracting 200 from 223 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
40 goes into 230 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 17875.5
Deduct 200 from 230 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 17875.57
If we take 280 away from 300, we end up 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 17875.575
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17875.575
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.

Step 11:
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: 17875.575
If we take 0 away from 0, we end up 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.

In conclusion, the division gives 17875.575 with a balance of 0.0.