Let's divide 476847 by 40
The aim is to understand the frequency of 40 in 476847.

On to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 40

On to step 2:
47 divided by 40 is 1 with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 47 to get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Going ahead to step 3:
The number 40 fits into 76 1 times, leaving a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 36 after subtracting 40 from 76.
Append the next digit (8) from the dividend to 36 and continue with: 368 / 40

Moving on to step 4:
When dividing 368 by 40, we get 9 with a remainder of 8.
The next digit of our result is 9. 
Result so far: 119.0
Deduct 360 from 368 and we're left with 8.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 40

Let's proceed to step 5:
40 can be fit into 84 2 times, resulting in a remainder of 4.
The next digit of our result is 2. 
Result so far: 1192.0
Subtracting 80 from 84 leaves us with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Going ahead to step 6:
47 divided by 40 is 1 with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 11921.0
Subtracting 40 from 47 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
40 goes into 70 1 times with a remainder of 30.
The next digit of our result is 1. 
Result so far: 11921.1
Subtract 40 from 70 to 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.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 11921.17
If we take 280 away from 300, 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11921.175
Deduct 200 from 200 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 11921.175
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 11921.175
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 11921.175 with a balance of 0.0.