708194 divided by 40 
The aim is to understand the frequency of 40 in 708194.

Advancing to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 2:
When dividing 70 by 40, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 70 leaves us with 30.
Take the next digit (8) from the dividend and append it to 30, then repeat: 308 / 40

Step 3:
The number 40 fits into 308 7 times, leaving a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 280 away from 308, we end up with 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 40

Advancing to step 4:
281 divided by 40 is 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 177.0
Deduct 280 from 281 and we're left with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 40

On to step 5:
40 goes into 19 0 times with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 1770.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 40

Advancing to step 6:
When dividing 194 by 40, we get 4 with a remainder of 34.
Record the quotient 4 as the next digit in the result. 
Result so far: 17704.0
If we take 160 away from 194, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 17704.8
If we take 320 away from 340, 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.

Advancing to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 17704.85
If we subtract 200 from 200, we 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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17704.85
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 17704.85
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.

After the division, we end up with 17704.85 and a remainder of 0.0.