70183489 ÷ 40 
The aim is to understand the frequency of 40 in 70183489.

Advancing to step 1:
If we divide 7 by 40, we get 0 and 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.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Going ahead to step 2:
70 divided by 40 is 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 70 leaves us with 30.
Fetch the next digit (1) from the dividend, attach it to 30 and continue: 301 / 40

On to step 3:
The number 40 fits into 301 7 times, leaving a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 280 from 301, we get 21.
Fetch the next digit (8) from the dividend, attach it to 21 and continue: 218 / 40

Going ahead to step 4:
40 can be fit into 218 5 times, resulting in a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 175.0
The remainder is 18 after subtracting 200 from 218.
Include the next digit (3) from the dividend after 18, then repeat: 183 / 40

Step 5:
The number 40 fits into 183 4 times, leaving a remainder of 23.
The next digit of our result is 4. 
Result so far: 1754.0
Deduct 160 from 183 and we're left with 23.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 40

Advancing to step 6:
234 divided by 40 is 5 with a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 17545.0
If we take 200 away from 234, we end up with 34.
Append the next digit (8) from the dividend to 34 and continue with: 348 / 40

Let's proceed to step 7:
348 divided by 40 is 8 with a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 175458.0
If we subtract 320 from 348, we get 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 40

Step 8:
40 goes into 289 7 times with a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 1754587.0
Deduct 280 from 289 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 9:
When dividing 90 by 40, we get 2 with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 1754587.2
If we subtract 80 from 90, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1754587.22
Subtract 80 from 100 to 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.

The final result is 1754587.22 with a remainder of 0.02.