712945 divided by 40 
The aim is to understand the frequency of 40 in 712945.

Let's proceed to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

Step 2:
40 goes into 71 1 times with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 71, we end up with 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 40

Step 3:
40 can be fit into 312 7 times, resulting in a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtract 280 from 312 to get 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 40

Advancing to step 4:
40 can be fit into 329 8 times, resulting in a remainder of 9.
Use 8 as the next digit of our solution. 
Result so far: 178.0
Deduct 320 from 329 and we're left with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 40

Step 5:
The number 40 fits into 94 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 1782.0
Subtracting 80 from 94 leaves us with 14.
Append the next digit (5) from the dividend to 14 and continue with: 145 / 40

On to step 6:
40 goes into 145 3 times with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 17823.0
The remainder is 25 after subtracting 120 from 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 17823.6
If we take 240 away from 250, 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 17823.62
If we take 80 away from 100, 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:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 17823.625
Subtract 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17823.625
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17823.625
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.

The final result is 17823.625 with a remainder of 0.0.