We're dividing 407463 by 40 
The aim is to understand the frequency of 40 in 407463.

Going ahead to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 40

Advancing to step 2:
40 can be fit into 40 1 times, resulting in a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 40 to get 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 40

Step 3:
7 divided by 40 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (4) from the dividend and append it to 7, then repeat: 74 / 40

Let's proceed to step 4:
When dividing 74 by 40, we get 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
If we subtract 40 from 74, we get 34.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 40

Step 5:
40 can be fit into 346 8 times, resulting in a remainder of 26.
Write down 8 as next digit of the result. 
Result so far: 1018.0
The remainder is 26 after subtracting 320 from 346.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 40

Step 6:
When dividing 263 by 40, we get 6 with a remainder of 23.
The next digit of our result is 6. 
Result so far: 10186.0
Subtracting 240 from 263 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
When dividing 230 by 40, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 10186.5
Subtracting 200 from 230 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 10186.57
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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10186.575
Subtract 200 from 200 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10186.575
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.

Going ahead to step 11:
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: 10186.575
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.

The final result is 10186.575 with a remainder of 0.0.