10273 ÷ 40 
The aim is to understand the frequency of 40 in 10273.

On to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Let's proceed to step 2:
40 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

Going ahead to step 3:
When dividing 102 by 40, we get 2 with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 102 leaves us with 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 40

Going ahead to step 4:
40 can be fit into 227 5 times, resulting in a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we take 200 away from 227, we end up with 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 40

Going ahead to step 5:
40 goes into 273 6 times with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 256.0
If we subtract 240 from 273, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 6:
The number 40 fits into 330 8 times, leaving a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 256.8
Subtracting 320 from 330 leaves us 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.

Step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 256.82
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.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 256.825
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 256.825
If we take 0 away from 0, we end up 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 256.825
If we take 0 away from 0, we end up 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.

In conclusion, the division gives 256.825 with a balance of 0.0.