We're dividing 43872731 by 940 
The aim is to understand the frequency of 940 in 43872731.

Let's proceed to step 1:
940 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 940

On to step 2:
43 divided by 940 is 0 with a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 43 after subtracting 0 from 43.
Grab the next digit (8) from the dividend, add it to 43, then carry on: 438 / 940

Step 3:
When dividing 438 by 940, we get 0 with a remainder of 438.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 438, we get 438.
Append the next digit (7) from the dividend to 438 and continue with: 4387 / 940

Advancing to step 4:
4387 divided by 940 is 4 with a remainder of 627.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 627 after subtracting 3760 from 4387.
Bring next digit (2) of the dividend behind the 627 and repeat the process: 6272 / 940

On to step 5:
If we divide 6272 by 940, we get 6 and a remainder of 632.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
If we subtract 5640 from 6272, we get 632.
Bring next digit (7) of the dividend behind the 632 and repeat the process: 6327 / 940

Step 6:
940 can be fit into 6327 6 times, resulting in a remainder of 687.
The number 6 becomes the next digit in our result. 
Result so far: 466.0
Deduct 5640 from 6327 and we're left with 687.
Grab the next digit (3) from the dividend, add it to 687, then carry on: 6873 / 940

Moving on to step 7:
940 can be fit into 6873 7 times, resulting in a remainder of 293.
Use 7 as the next digit of our solution. 
Result so far: 4667.0
Deduct 6580 from 6873 and we're left with 293.
Fetch the next digit (1) from the dividend, attach it to 293 and continue: 2931 / 940

Let's proceed to step 8:
When dividing 2931 by 940, we get 3 with a remainder of 111.
Write down 3 as next digit of the result. 
Result so far: 46673.0
If we take 2820 away from 2931, we end up with 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Moving on to step 9:
940 goes into 1110 1 times with a remainder of 170.
Record the quotient 1 as the next digit in the result. 
Result so far: 46673.1
The remainder is 170 after subtracting 940 from 1110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 10:
940 can be fit into 1700 1 times, resulting in a remainder of 760.
The number 1 becomes the next digit in our result. 
Result so far: 46673.11
Deduct 940 from 1700 and we're left with 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

The final result is 46673.11 with a remainder of 0.76.