We're dividing 743739 by 40 
The aim is to understand the frequency of 40 in 743739.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Moving on to step 2:
The number 40 fits into 74 1 times, leaving a remainder of 34.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 34 after subtracting 40 from 74.
Bring next digit (3) of the dividend behind the 34 and repeat the process: 343 / 40

Let's proceed to step 3:
40 goes into 343 8 times with a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
The remainder is 23 after subtracting 320 from 343.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 40

Going ahead to step 4:
237 divided by 40 is 5 with a remainder of 37.
Write down 5 as next digit of the result. 
Result so far: 185.0
If we take 200 away from 237, we end up with 37.
Take the next digit (3) from the dividend and append it to 37, then repeat: 373 / 40

Step 5:
373 divided by 40 is 9 with a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 1859.0
If we take 360 away from 373, we end up with 13.
Bring next digit (9) of the dividend behind the 13 and repeat the process: 139 / 40

Moving on to step 6:
139 divided by 40 is 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 18593.0
Subtracting 120 from 139 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
When dividing 190 by 40, we get 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 18593.4
If we subtract 160 from 190, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 18593.47
If we take 280 away from 300, we end up 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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 18593.475
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18593.475
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 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18593.475
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.

The final result is 18593.475 with a remainder of 0.0.