473567 divided by 40 
The aim is to understand the frequency of 40 in 473567.

Step 1:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

On to step 2:
40 can be fit into 47 1 times, resulting in a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 47 to get 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 40

Advancing to step 3:
40 goes into 73 1 times with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 11.0
Subtracting 40 from 73 leaves us with 33.
Append the next digit (5) from the dividend to 33 and continue with: 335 / 40

Moving on to step 4:
335 divided by 40 is 8 with a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 118.0
Subtract 320 from 335 to get 15.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 40

Going ahead to step 5:
If we divide 156 by 40, we get 3 and a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 1183.0
If we subtract 120 from 156, we get 36.
Fetch the next digit (7) from the dividend, attach it to 36 and continue: 367 / 40

Step 6:
40 goes into 367 9 times with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 11839.0
Subtract 360 from 367 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 11839.1
If we subtract 40 from 70, 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.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 11839.17
Subtracting 280 from 300 leaves us 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.

On 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: 11839.175
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11839.175
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.
Put 0 as the next digit of the answer. 
Result so far: 11839.175
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 11839.175 and a remainder of 0.0.