237732 ÷ 40 
The aim is to understand the frequency of 40 in 237732.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 40

Going ahead to step 2:
40 can be fit into 23 0 times, resulting in a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Grab the next digit (7) from the dividend, add it to 23, then carry on: 237 / 40

On to step 3:
If we divide 237 by 40, we get 5 and a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 200 from 237 and we're left with 37.
Fetch the next digit (7) from the dividend, attach it to 37 and continue: 377 / 40

On to step 4:
When dividing 377 by 40, we get 9 with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 59.0
Deduct 360 from 377 and we're left with 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 40

On to step 5:
40 can be fit into 173 4 times, resulting in a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 594.0
Subtracting 160 from 173 leaves us with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 40

Step 6:
40 can be fit into 132 3 times, resulting in a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 5943.0
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.

On to step 7:
120 divided by 40 is 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 5943.3
The remainder is 0 after subtracting 120 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
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: 5943.3
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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5943.3
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.

The final result is 5943.3 with a remainder of 0.0.