40067017 divided by 235 
The aim is to understand the frequency of 235 in 40067017.

Moving on to step 1:
When dividing 4 by 235, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 235

Let's proceed to step 2:
235 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 235

Moving on to step 3:
The number 235 fits into 400 1 times, leaving a remainder of 165.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 235 away from 400, we end up with 165.
Include the next digit (6) from the dividend after 165, then repeat: 1656 / 235

Step 4:
1656 divided by 235 is 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 1645 from 1656 to get 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 235

Let's proceed to step 5:
If we divide 117 by 235, we get 0 and a remainder of 117.
The number 0 becomes the next digit in our result. 
Result so far: 170.0
The remainder is 117 after subtracting 0 from 117.
Take the next digit (0) from the dividend and append it to 117, then repeat: 1170 / 235

On to step 6:
When dividing 1170 by 235, we get 4 with a remainder of 230.
Put 4 as the next digit of the answer. 
Result so far: 1704.0
Subtract 940 from 1170 to get 230.
Fetch the next digit (1) from the dividend, attach it to 230 and continue: 2301 / 235

Step 7:
The number 235 fits into 2301 9 times, leaving a remainder of 186.
The next digit of our result is 9. 
Result so far: 17049.0
Subtracting 2115 from 2301 leaves us with 186.
Grab the next digit (7) from the dividend, add it to 186, then carry on: 1867 / 235

Advancing to step 8:
The number 235 fits into 1867 7 times, leaving a remainder of 222.
Put 7 as the next digit of the answer. 
Result so far: 170497.0
Subtracting 1645 from 1867 leaves us with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Going ahead to step 9:
If we divide 2220 by 235, we get 9 and a remainder of 105.
The number 9 becomes the next digit in our result. 
Result so far: 170497.9
The remainder is 105 after subtracting 2115 from 2220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 10:
If we divide 1050 by 235, we get 4 and a remainder of 110.
The number 4 becomes the next digit in our result. 
Result so far: 170497.94
Subtracting 940 from 1050 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 11:
1100 divided by 235 is 4 with a remainder of 160.
Write down 4 as next digit of the result. 
Result so far: 170497.944
If we subtract 940 from 1100, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 170497.944 and a remainder of 0.016.