718649 ÷ 40 
The aim is to understand the frequency of 40 in 718649.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

On to step 2:
40 goes into 71 1 times with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 31 after subtracting 40 from 71.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

Advancing to step 3:
The number 40 fits into 318 7 times, leaving a remainder of 38.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Deduct 280 from 318 and we're left with 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 40

Let's proceed to step 4:
40 can be fit into 386 9 times, resulting in a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 179.0
The remainder is 26 after subtracting 360 from 386.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 40

Advancing to step 5:
The number 40 fits into 264 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 1796.0
Subtract 240 from 264 to get 24.
Grab the next digit (9) from the dividend, add it to 24, then carry on: 249 / 40

Going ahead to step 6:
The number 40 fits into 249 6 times, leaving a remainder of 9.
The number 6 becomes the next digit in our result. 
Result so far: 17966.0
Deduct 240 from 249 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
90 divided by 40 is 2 with a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 17966.2
If we take 80 away from 90, we end up 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.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 17966.22
Deduct 80 from 100 and we're left 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.

In conclusion, the division gives 17966.22 with a balance of 0.02.