We divide 727723 by 40
The aim is to understand the frequency of 40 in 727723.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 40

Advancing to step 2:
40 goes into 72 1 times with a remainder of 32.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 72 and we're left with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 40

On to step 3:
If we divide 327 by 40, we get 8 and a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we take 320 away from 327, we end up with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 40

Step 4:
77 divided by 40 is 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 181.0
Subtract 40 from 77 to get 37.
Grab the next digit (2) from the dividend, add it to 37, then carry on: 372 / 40

On to step 5:
The number 40 fits into 372 9 times, leaving a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 1819.0
Deduct 360 from 372 and we're left with 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 40

Step 6:
40 can be fit into 123 3 times, resulting in a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 18193.0
Deduct 120 from 123 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 goes into 30 0 times with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 18193.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 18193.07
If we take 280 away from 300, 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 18193.075
Deduct 200 from 200 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18193.075
The remainder is 0 after subtracting 0 from 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 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 18193.075
Subtract 0 from 0 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.

After the division, we end up with 18193.075 and a remainder of 0.0.