400757 ÷ 40 
The aim is to understand the frequency of 40 in 400757.

Let's proceed to step 1:
40 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

Advancing to step 2:
40 can be fit into 40 1 times, resulting in a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 40 leaves us with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 40

Advancing to step 3:
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: 10.0
Subtracting 0 from 0 leaves us with 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

On to step 4:
40 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 100.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (5) from the dividend, attach it to 7 and continue: 75 / 40

Step 5:
40 can be fit into 75 1 times, resulting in a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1001.0
If we subtract 40 from 75, we get 35.
Bring next digit (7) of the dividend behind the 35 and repeat the process: 357 / 40

On to step 6:
40 can be fit into 357 8 times, resulting in a remainder of 37.
Write down 8 as next digit of the result. 
Result so far: 10018.0
Deduct 320 from 357 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 7:
40 goes into 370 9 times with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 10018.9
The remainder is 10 after subtracting 360 from 370.
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 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 10018.92
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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10018.925
The remainder is 0 after subtracting 200 from 200.
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10018.925
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 10018.925
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 10018.925 with a remainder of 0.0.