327451 ÷ 40 
The aim is to understand the frequency of 40 in 327451.

Step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Step 2:
32 divided by 40 is 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 40

On to step 3:
40 goes into 327 8 times with a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 320 from 327, we get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

Let's proceed to step 4:
40 goes into 74 1 times with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 81.0
Subtract 40 from 74 to get 34.
Grab the next digit (5) from the dividend, add it to 34, then carry on: 345 / 40

On to step 5:
When dividing 345 by 40, we get 8 with a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 818.0
If we subtract 320 from 345, we get 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 40

On to step 6:
When dividing 251 by 40, we get 6 with a remainder of 11.
Put 6 as the next digit of the answer. 
Result so far: 8186.0
Deduct 240 from 251 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
40 goes into 110 2 times with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 8186.2
If we take 80 away from 110, 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 8186.27
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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8186.275
The remainder is 0 after subtracting 200 from 200.
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 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8186.275
Subtracting 0 from 0 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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8186.275
If we take 0 away from 0, 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.

In conclusion, the division gives 8186.275 with a balance of 0.0.