We're dividing 437433 by 40 
The aim is to understand the frequency of 40 in 437433.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 40

Going ahead to step 2:
40 can be fit into 43 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 43, we end up with 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 40

Advancing to step 3:
When dividing 37 by 40, we get 0 with a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 37, we end up with 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 40

Moving on to step 4:
When dividing 374 by 40, we get 9 with a remainder of 14.
The next digit of our result is 9. 
Result so far: 109.0
The remainder is 14 after subtracting 360 from 374.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 40

On to step 5:
If we divide 143 by 40, we get 3 and a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 1093.0
If we take 120 away from 143, we end up with 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 40

Going ahead to step 6:
The number 40 fits into 233 5 times, leaving a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 10935.0
If we take 200 away from 233, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
If we divide 330 by 40, we get 8 and a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 10935.8
Subtract 320 from 330 to 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.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 10935.82
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 10935.825
Deduct 200 from 200 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.

Advancing to step 10:
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: 10935.825
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 10935.825
If we subtract 0 from 0, we 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.

After the division, we end up with 10935.825 and a remainder of 0.0.