Let's divide 682728 by 40
The aim is to understand the frequency of 40 in 682728.

Going ahead to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Advancing to step 2:
If we divide 68 by 40, we get 1 and a remainder of 28.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 68 to get 28.
Grab the next digit (2) from the dividend, add it to 28, then carry on: 282 / 40

Let's proceed to step 3:
40 goes into 282 7 times with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we take 280 away from 282, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Going ahead to step 4:
The number 40 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 170.0
If we subtract 0 from 27, we get 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 40

Step 5:
The number 40 fits into 272 6 times, leaving a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 1706.0
The remainder is 32 after subtracting 240 from 272.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 40

Advancing to step 6:
328 divided by 40 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 17068.0
Deduct 320 from 328 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
80 divided by 40 is 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 17068.2
If we take 80 away from 80, 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.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17068.2
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17068.2
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.

In conclusion, the division gives 17068.2 with a balance of 0.0.