73864 ÷ 40 
The aim is to understand the frequency of 40 in 73864.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Moving on to step 2:
40 goes into 73 1 times with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 73, we end up with 33.
Include the next digit (8) from the dividend after 33, then repeat: 338 / 40

Going ahead to step 3:
40 can be fit into 338 8 times, resulting in a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we take 320 away from 338, we end up with 18.
Take the next digit (6) from the dividend and append it to 18, then repeat: 186 / 40

Moving on to step 4:
186 divided by 40 is 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 184.0
If we take 160 away from 186, we end up with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 40

Let's proceed to step 5:
40 can be fit into 264 6 times, resulting in a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 1846.0
Subtracting 240 from 264 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 6:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 1846.6
If we take 240 away from 240, we end up 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.

Advancing to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1846.6
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.

Going ahead 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: 1846.6
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.

After the division, we end up with 1846.6 and a remainder of 0.0.