73054 ÷ 40 
The aim is to understand the frequency of 40 in 73054.

Advancing to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 40

Going ahead to step 2:
The number 40 fits into 73 1 times, leaving a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 73, we get 33.
Include the next digit (0) from the dividend after 33, then repeat: 330 / 40

Moving on to step 3:
If we divide 330 by 40, we get 8 and a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Subtract 320 from 330 to get 10.
Bring next digit (5) of the dividend behind the 10 and repeat the process: 105 / 40

Let's proceed to step 4:
105 divided by 40 is 2 with a remainder of 25.
Record the quotient 2 as the next digit in the result. 
Result so far: 182.0
Subtracting 80 from 105 leaves us with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Step 5:
When dividing 254 by 40, we get 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 1826.0
If we take 240 away from 254, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 6:
The number 40 fits into 140 3 times, leaving a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 1826.3
Subtract 120 from 140 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1826.35
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1826.35
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1826.35
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.

In conclusion, the division gives 1826.35 with a balance of 0.0.