We look at the division of 465432 by 40 
The aim is to understand the frequency of 40 in 465432.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 40

On to step 2:
When dividing 46 by 40, we get 1 with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 46, we end up with 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 40

Let's proceed to step 3:
The number 40 fits into 65 1 times, leaving a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtract 40 from 65 to get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Let's proceed to step 4:
The number 40 fits into 254 6 times, leaving a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 116.0
Deduct 240 from 254 and we're left with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 40

Let's proceed to step 5:
The number 40 fits into 143 3 times, leaving a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 1163.0
If we subtract 120 from 143, we get 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 40

Step 6:
When dividing 232 by 40, we get 5 with a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 11635.0
Subtracting 200 from 232 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
320 divided by 40 is 8 with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 11635.8
If we subtract 320 from 320, 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11635.8
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11635.8
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.

The final outcome is 11635.8, with a leftover of 0.0.