We're dividing 76538 by 40 
The aim is to understand the frequency of 40 in 76538.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

Advancing to step 2:
If we divide 76 by 40, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 36 after subtracting 40 from 76.
Fetch the next digit (5) from the dividend, attach it to 36 and continue: 365 / 40

Let's proceed to step 3:
If we divide 365 by 40, we get 9 and a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Deduct 360 from 365 and we're left with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Advancing to step 4:
When dividing 53 by 40, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 191.0
Deduct 40 from 53 and we're left with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 40

Going ahead to step 5:
When dividing 138 by 40, we get 3 with a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 1913.0
If we subtract 120 from 138, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 6:
40 goes into 180 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 1913.4
Deduct 160 from 180 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.

Let's proceed to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1913.45
If we take 200 away from 200, 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.

Step 8:
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: 1913.45
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 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1913.45
If we take 0 away from 0, 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.

In conclusion, the division gives 1913.45 with a balance of 0.0.