712728 ÷ 40 
The aim is to understand the frequency of 40 in 712728.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

On to step 2:
If we divide 71 by 40, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 71 to get 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 40

Step 3:
When dividing 312 by 40, we get 7 with a remainder of 32.
The next digit of our result is 7. 
Result so far: 17.0
Subtract 280 from 312 to get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

Let's proceed to step 4:
40 can be fit into 327 8 times, resulting in a remainder of 7.
The next digit of our result is 8. 
Result so far: 178.0
The remainder is 7 after subtracting 320 from 327.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Going ahead to step 5:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 1781.0
If we take 40 away from 72, we end up with 32.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 40

Let's proceed to step 6:
If we divide 328 by 40, we get 8 and a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 17818.0
Deduct 320 from 328 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
40 can be fit into 80 2 times, resulting in a remainder of 0.
The next digit of our result is 2. 
Result so far: 17818.2
Subtract 80 from 80 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.

Let's proceed to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 17818.2
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 17818.2
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.

The final outcome is 17818.2, with a leftover of 0.0.