37760 ÷ 40 
The aim is to understand the frequency of 40 in 37760.

Moving on to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 40

Let's proceed to step 2:
40 goes into 37 0 times with a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Fetch the next digit (7) from the dividend, attach it to 37 and continue: 377 / 40

Moving on to step 3:
When dividing 377 by 40, we get 9 with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 17 after subtracting 360 from 377.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 40

Going ahead to step 4:
40 can be fit into 176 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 94.0
If we take 160 away from 176, we end up with 16.
Append the next digit (0) from the dividend to 16 and continue with: 160 / 40

Moving on to step 5:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 944.0
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 6:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 944.0
Subtract 0 from 0 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.

Advancing to step 7:
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: 944.0
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.

In conclusion, the division gives 944.0 with a balance of 0.0.