We're dividing 236774 by 40 
The aim is to understand the frequency of 40 in 236774.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

On to step 2:
When dividing 23 by 40, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 40

Going ahead to step 3:
If we divide 236 by 40, we get 5 and a remainder of 36.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 200 from 236 leaves us with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 40

On to step 4:
367 divided by 40 is 9 with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 59.0
Subtract 360 from 367 to get 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 40

Moving on to step 5:
40 goes into 77 1 times with a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 591.0
If we subtract 40 from 77, we get 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 40

On to step 6:
40 can be fit into 374 9 times, resulting in a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 5919.0
Subtract 360 from 374 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 5919.3
If we subtract 120 from 140, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 5919.35
Subtracting 200 from 200 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 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5919.35
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5919.35
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.

The final result is 5919.35 with a remainder of 0.0.