We divide 70537558 by 40
The aim is to understand the frequency of 40 in 70537558.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 2:
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: 1.0
Subtracting 40 from 70 leaves us with 30.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 40

Step 3:
When dividing 305 by 40, we get 7 with a remainder of 25.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we subtract 280 from 305, we get 25.
Append the next digit (3) from the dividend to 25 and continue with: 253 / 40

Step 4:
The number 40 fits into 253 6 times, leaving a remainder of 13.
Put 6 as the next digit of the answer. 
Result so far: 176.0
If we take 240 away from 253, we end up with 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 40

Let's proceed to step 5:
40 goes into 137 3 times with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 1763.0
Subtracting 120 from 137 leaves us with 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 40

Moving on to step 6:
175 divided by 40 is 4 with a remainder of 15.
Use 4 as the next digit of our solution. 
Result so far: 17634.0
If we subtract 160 from 175, we get 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 40

Going ahead to step 7:
40 can be fit into 155 3 times, resulting in a remainder of 35.
The next digit of our result is 3. 
Result so far: 176343.0
If we take 120 away from 155, we end up with 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 40

Let's proceed to step 8:
If we divide 358 by 40, we get 8 and a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 1763438.0
Deduct 320 from 358 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
40 goes into 380 9 times with a remainder of 20.
The next digit of our result is 9. 
Result so far: 1763438.9
The remainder is 20 after subtracting 360 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 1763438.95
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1763438.95
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.

Going ahead to step 12:
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: 1763438.95
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.

After the division, we end up with 1763438.95 and a remainder of 0.0.