30747 divided by 40 
The aim is to understand the frequency of 40 in 30747.

Moving on to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 40

Going ahead to step 2:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Append the next digit (7) from the dividend to 30 and continue with: 307 / 40

On to step 3:
If we divide 307 by 40, we get 7 and a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 280 from 307 leaves us with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Advancing to step 4:
40 can be fit into 274 6 times, resulting in a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
Subtract 240 from 274 to get 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 40

Moving on to step 5:
When dividing 347 by 40, we get 8 with a remainder of 27.
The next digit of our result is 8. 
Result so far: 768.0
The remainder is 27 after subtracting 320 from 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 6:
40 goes into 270 6 times with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 768.6
Subtracting 240 from 270 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 768.67
The remainder is 20 after subtracting 280 from 300.
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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 768.675
If we subtract 200 from 200, 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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 768.675
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 768.675
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.

Our division results in 768.675 with a remaining 0.0.