We're dividing 178343 by 40 
The aim is to understand the frequency of 40 in 178343.

Moving on to step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 40

Advancing to step 2:
17 divided by 40 is 0 with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 17, we get 17.
Take the next digit (8) from the dividend and append it to 17, then repeat: 178 / 40

On to step 3:
178 divided by 40 is 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 160 from 178 to get 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 40

Going ahead to step 4:
40 can be fit into 183 4 times, resulting in a remainder of 23.
The next digit of our result is 4. 
Result so far: 44.0
Deduct 160 from 183 and we're left with 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 40

Advancing to step 5:
40 goes into 234 5 times with a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 445.0
Deduct 200 from 234 and we're left with 34.
Bring next digit (3) of the dividend behind the 34 and repeat the process: 343 / 40

On to step 6:
40 goes into 343 8 times with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 4458.0
Subtract 320 from 343 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 4458.5
If we take 200 away from 230, we end up with 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.
Put 7 as the next digit of the answer. 
Result so far: 4458.57
Subtracting 280 from 300 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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4458.575
Subtracting 200 from 200 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4458.575
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4458.575
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.

In conclusion, the division gives 4458.575 with a balance of 0.0.