59785 divided by 40 
The aim is to understand the frequency of 40 in 59785.

Advancing to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (9) from the dividend, add it to 5, then carry on: 59 / 40

Step 2:
The number 40 fits into 59 1 times, leaving a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 59 leaves us with 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 40

Step 3:
40 can be fit into 197 4 times, resulting in a remainder of 37.
The next digit of our result is 4. 
Result so far: 14.0
If we take 160 away from 197, we end up with 37.
Grab the next digit (8) from the dividend, add it to 37, then carry on: 378 / 40

Advancing to step 4:
40 can be fit into 378 9 times, resulting in a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 149.0
Subtract 360 from 378 to get 18.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 40

Advancing to step 5:
If we divide 185 by 40, we get 4 and a remainder of 25.
Use 4 as the next digit of our solution. 
Result so far: 1494.0
If we take 160 away from 185, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 6:
250 divided by 40 is 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 1494.6
Deduct 240 from 250 and we're left 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:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 1494.62
If we subtract 80 from 100, we 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.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1494.625
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1494.625
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1494.625
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.

In conclusion, the division gives 1494.625 with a balance of 0.0.