704537 divided by 40 
The aim is to understand the frequency of 40 in 704537.

On to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Moving on to step 2:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 70, we end up with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 40

On to step 3:
40 can be fit into 304 7 times, resulting in a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 280 from 304, we get 24.
Bring next digit (5) of the dividend behind the 24 and repeat the process: 245 / 40

Moving on to step 4:
If we divide 245 by 40, we get 6 and a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 176.0
Deduct 240 from 245 and we're left with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Step 5:
If we divide 53 by 40, we get 1 and a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 1761.0
Subtract 40 from 53 to get 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 40

Step 6:
The number 40 fits into 137 3 times, leaving a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 17613.0
Subtracting 120 from 137 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
170 divided by 40 is 4 with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 17613.4
If we take 160 away from 170, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 17613.42
If we take 80 away from 100, we end up 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.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 17613.425
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17613.425
Subtract 0 from 0 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17613.425
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 quotient of the division is 17613.425, and the remainder is 0.0.