We're dividing 173205 by 40 
The aim is to understand the frequency of 40 in 173205.

Going ahead to step 1:
If we divide 1 by 40, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 40

Moving on to step 2:
17 divided by 40 is 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 17, we get 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

Going ahead to step 3:
40 goes into 173 4 times with a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 13 after subtracting 160 from 173.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Step 4:
40 goes into 132 3 times with a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 43.0
If we take 120 away from 132, we end up with 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 40

On to step 5:
120 divided by 40 is 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 433.0
If we subtract 120 from 120, we get 0.
Grab the next digit (5) from the dividend, add it to 0, then carry on: 5 / 40

Advancing to step 6:
5 divided by 40 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 4330.0
Deduct 0 from 5 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
50 divided by 40 is 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 4330.1
If we subtract 40 from 50, 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.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 4330.12
If we take 80 away from 100, 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4330.125
If we take 200 away from 200, 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4330.125
Deduct 0 from 0 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.

Step 11:
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: 4330.125
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.

In conclusion, the division gives 4330.125 with a balance of 0.0.