We're dividing 233453 by 40 
The aim is to understand the frequency of 40 in 233453.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Moving on to step 2:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (3) from the dividend and append it to 23, then repeat: 233 / 40

Let's proceed to step 3:
When dividing 233 by 40, we get 5 with a remainder of 33.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 200 from 233 to get 33.
Take the next digit (4) from the dividend and append it to 33, then repeat: 334 / 40

Going ahead to step 4:
40 goes into 334 8 times with a remainder of 14.
The next digit of our result is 8. 
Result so far: 58.0
Deduct 320 from 334 and we're left with 14.
Take the next digit (5) from the dividend and append it to 14, then repeat: 145 / 40

Going ahead to step 5:
40 can be fit into 145 3 times, resulting in a remainder of 25.
The next digit of our result is 3. 
Result so far: 583.0
Subtracting 120 from 145 leaves us with 25.
Bring next digit (3) of the dividend behind the 25 and repeat the process: 253 / 40

Going ahead to step 6:
40 can be fit into 253 6 times, resulting in a remainder of 13.
The next digit of our result is 6. 
Result so far: 5836.0
Deduct 240 from 253 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
40 goes into 130 3 times with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 5836.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 5836.32
If we subtract 80 from 100, we get 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5836.325
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5836.325
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5836.325
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 result is 5836.325 with a remainder of 0.0.