We look at the division of 708117 by 40 
The aim is to understand the frequency of 40 in 708117.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Advancing to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 70 and we're left with 30.
Fetch the next digit (8) from the dividend, attach it to 30 and continue: 308 / 40

Going ahead to step 3:
The number 40 fits into 308 7 times, leaving a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 280 from 308 to get 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 40

Step 4:
If we divide 281 by 40, we get 7 and a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 177.0
Subtracting 280 from 281 leaves us with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 40

Going ahead to step 5:
40 can be fit into 11 0 times, resulting in a remainder of 11.
The next digit of our result is 0. 
Result so far: 1770.0
If we take 0 away from 11, we end up with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 40

On to step 6:
40 goes into 117 2 times with a remainder of 37.
The next digit of our result is 2. 
Result so far: 17702.0
If we subtract 80 from 117, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
370 divided by 40 is 9 with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 17702.9
If we take 360 away from 370, 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.

Moving on to step 8:
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: 17702.92
Subtracting 80 from 100 leaves us 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17702.925
Subtract 200 from 200 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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17702.925
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 17702.925
Subtracting 0 from 0 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.

After the division, we end up with 17702.925 and a remainder of 0.0.