Let's divide 735861 by 40
The aim is to understand the frequency of 40 in 735861.

Moving on to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 40

On to step 2:
If we divide 73 by 40, we get 1 and a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Include the next digit (5) from the dividend after 33, then repeat: 335 / 40

Step 3:
The number 40 fits into 335 8 times, leaving a remainder of 15.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtracting 320 from 335 leaves us with 15.
Bring next digit (8) of the dividend behind the 15 and repeat the process: 158 / 40

Let's proceed to step 4:
158 divided by 40 is 3 with a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 183.0
If we take 120 away from 158, we end up with 38.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

On to step 5:
40 can be fit into 386 9 times, resulting in a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 1839.0
The remainder is 26 after subtracting 360 from 386.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 40

Moving on to step 6:
The number 40 fits into 261 6 times, leaving a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 18396.0
If we subtract 240 from 261, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
40 can be fit into 210 5 times, resulting in a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 18396.5
If we take 200 away from 210, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 18396.52
Deduct 80 from 100 and we're left with 20.
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 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18396.525
Subtract 200 from 200 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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18396.525
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 18396.525
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.

In conclusion, the division gives 18396.525 with a balance of 0.0.