We look at the division of 70308817 by 40 
The aim is to understand the frequency of 40 in 70308817.

Let's proceed to step 1:
40 goes into 7 0 times with 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 (0) from the dividend and append it to 7, then repeat: 70 / 40

Moving on to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Fetch the next digit (3) from the dividend, attach it to 30 and continue: 303 / 40

Let's proceed to step 3:
303 divided by 40 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 17.0
If we subtract 280 from 303, we get 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 40

Going ahead to step 4:
40 goes into 230 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 175.0
If we take 200 away from 230, we end up with 30.
Include the next digit (8) from the dividend after 30, then repeat: 308 / 40

Step 5:
When dividing 308 by 40, we get 7 with a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 1757.0
If we take 280 away from 308, we end up with 28.
Fetch the next digit (8) from the dividend, attach it to 28 and continue: 288 / 40

Step 6:
40 goes into 288 7 times with a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 17577.0
If we subtract 280 from 288, we get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

On to step 7:
40 goes into 81 2 times with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 175772.0
If we subtract 80 from 81, we get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 40

Let's proceed to step 8:
17 divided by 40 is 0 with a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 1757720.0
Subtracting 0 from 17 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
The number 40 fits into 170 4 times, leaving a remainder of 10.
The next digit of our result is 4. 
Result so far: 1757720.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 1757720.42
Subtract 80 from 100 to 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.

Going ahead to step 11:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1757720.425
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.

Moving on to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1757720.425
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 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1757720.425
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.

Our division results in 1757720.425 with a remaining 0.0.