We're dividing 432073 by 40 
The aim is to understand the frequency of 40 in 432073.

Let's proceed to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 40

Moving on to step 2:
40 goes into 43 1 times with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 3 after subtracting 40 from 43.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Advancing to step 3:
32 divided by 40 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we subtract 0 from 32, we get 32.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 40

Moving on to step 4:
When dividing 320 by 40, we get 8 with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 108.0
The remainder is 0 after subtracting 320 from 320.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

Moving on to step 5:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 1080.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Going ahead to step 6:
40 goes into 73 1 times with a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 10801.0
Subtracting 40 from 73 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
The number 40 fits into 330 8 times, leaving a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 10801.8
Subtracting 320 from 330 leaves us 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.

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 10801.82
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.

Advancing to step 9:
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: 10801.825
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10801.825
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10801.825
If we take 0 away from 0, we end up 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 10801.825, and the remainder is 0.0.