72929 divided by 40 
The aim is to understand the frequency of 40 in 72929.

Moving on to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Let's proceed to step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 72, we get 32.
Fetch the next digit (9) from the dividend, attach it to 32 and continue: 329 / 40

Advancing to step 3:
329 divided by 40 is 8 with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtract 320 from 329 to get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 40

Step 4:
92 divided by 40 is 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 182.0
The remainder is 12 after subtracting 80 from 92.
Fetch the next digit (9) from the dividend, attach it to 12 and continue: 129 / 40

On to step 5:
40 can be fit into 129 3 times, resulting in a remainder of 9.
The next digit of our result is 3. 
Result so far: 1823.0
Subtract 120 from 129 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 6:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 1823.2
The remainder is 10 after subtracting 80 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1823.22
Deduct 80 from 100 and we're left 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.

The final outcome is 1823.22, with a leftover of 0.02.