We divide 736447 by 40
The aim is to understand the frequency of 40 in 736447.

Advancing to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Going ahead to step 2:
When dividing 73 by 40, we get 1 with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Append the next digit (6) from the dividend to 33 and continue with: 336 / 40

Advancing to step 3:
If we divide 336 by 40, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 18.0
If we subtract 320 from 336, we get 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 40

Advancing to step 4:
40 goes into 164 4 times with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 184.0
If we subtract 160 from 164, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

Advancing to step 5:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 1841.0
If we take 40 away from 44, we end up with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Step 6:
The number 40 fits into 47 1 times, leaving a remainder of 7.
The next digit of our result is 1. 
Result so far: 18411.0
Subtract 40 from 47 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
40 goes into 70 1 times with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 18411.1
If we subtract 40 from 70, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 18411.17
Deduct 280 from 300 and we're left 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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18411.175
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.

Advancing to step 10:
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: 18411.175
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.

On to step 11:
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: 18411.175
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 quotient of the division is 18411.175, and the remainder is 0.0.