Let's divide 713610 by 40
The aim is to understand the frequency of 40 in 713610.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

On to step 2:
71 divided by 40 is 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 71, we end up with 31.
Fetch the next digit (3) from the dividend, attach it to 31 and continue: 313 / 40

On to step 3:
40 goes into 313 7 times with a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Deduct 280 from 313 and we're left with 33.
Bring next digit (6) of the dividend behind the 33 and repeat the process: 336 / 40

Let's proceed to step 4:
336 divided by 40 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 178.0
Deduct 320 from 336 and we're left with 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

Let's proceed to step 5:
40 can be fit into 161 4 times, resulting in a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 1784.0
Subtract 160 from 161 to get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 40

Advancing to step 6:
40 goes into 10 0 times with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 17840.0
If we take 0 away from 10, 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.

Going ahead to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 17840.2
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.

Step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 17840.25
Subtracting 200 from 200 leaves us 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:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17840.25
The remainder is 0 after subtracting 0 from 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17840.25
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.

The final result is 17840.25 with a remainder of 0.0.