We look at the division of 70765332 by 40 
The aim is to understand the frequency of 40 in 70765332.

Moving on to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Going ahead to step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Grab the next digit (7) from the dividend, add it to 30, then carry on: 307 / 40

Let's proceed to step 3:
When dividing 307 by 40, we get 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 280 from 307 to get 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

Going ahead to step 4:
40 can be fit into 276 6 times, resulting in a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 176.0
Subtracting 240 from 276 leaves us with 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Advancing to step 5:
The number 40 fits into 365 9 times, leaving a remainder of 5.
The next digit of our result is 9. 
Result so far: 1769.0
The remainder is 5 after subtracting 360 from 365.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 40

Moving on to step 6:
53 divided by 40 is 1 with a remainder of 13.
The next digit of our result is 1. 
Result so far: 17691.0
If we take 40 away from 53, we end up with 13.
Take the next digit (3) from the dividend and append it to 13, then repeat: 133 / 40

Step 7:
133 divided by 40 is 3 with a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 176913.0
Deduct 120 from 133 and we're left with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 40

Step 8:
40 goes into 132 3 times with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 1769133.0
The remainder is 12 after subtracting 120 from 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
40 goes into 120 3 times with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 1769133.3
Subtract 120 from 120 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1769133.3
Subtracting 0 from 0 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1769133.3
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 1769133.3 with a remaining 0.0.