We're dividing 742372 by 40 
The aim is to understand the frequency of 40 in 742372.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 40

Moving on to step 2:
40 can be fit into 74 1 times, resulting in a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 74 leaves us with 34.
Grab the next digit (2) from the dividend, add it to 34, then carry on: 342 / 40

Going ahead to step 3:
When dividing 342 by 40, we get 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtracting 320 from 342 leaves us with 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

Advancing to step 4:
When dividing 223 by 40, we get 5 with a remainder of 23.
The next digit of our result is 5. 
Result so far: 185.0
If we subtract 200 from 223, we get 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 40

Advancing to step 5:
237 divided by 40 is 5 with a remainder of 37.
The next digit of our result is 5. 
Result so far: 1855.0
If we subtract 200 from 237, we get 37.
Fetch the next digit (2) from the dividend, attach it to 37 and continue: 372 / 40

Let's proceed to step 6:
40 can be fit into 372 9 times, resulting in a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 18559.0
The remainder is 12 after subtracting 360 from 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
120 divided by 40 is 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 18559.3
If we subtract 120 from 120, 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 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18559.3
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.

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: 18559.3
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.

The quotient of the division is 18559.3, and the remainder is 0.0.