We're dividing 75142806 by 40 
The aim is to understand the frequency of 40 in 75142806.

Step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 40

Step 2:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 35 after subtracting 40 from 75.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

Let's proceed to step 3:
If we divide 351 by 40, we get 8 and a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we subtract 320 from 351, we get 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 40

Step 4:
40 can be fit into 314 7 times, resulting in a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 187.0
Deduct 280 from 314 and we're left with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 40

Moving on to step 5:
If we divide 342 by 40, we get 8 and a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 1878.0
If we take 320 away from 342, we end up with 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 40

Advancing to step 6:
If we divide 228 by 40, we get 5 and a remainder of 28.
Write down 5 as next digit of the result. 
Result so far: 18785.0
Deduct 200 from 228 and we're left with 28.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 40

Going ahead to step 7:
40 goes into 280 7 times with a remainder of 0.
The next digit of our result is 7. 
Result so far: 187857.0
If we subtract 280 from 280, we get 0.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 40

Step 8:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 1878570.0
Subtract 0 from 6 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 9:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1878570.1
The remainder is 20 after subtracting 40 from 60.
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 10:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1878570.15
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1878570.15
Subtract 0 from 0 to 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 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1878570.15
Deduct 0 from 0 and we're left 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.

The final outcome is 1878570.15, with a leftover of 0.0.