Let's divide 734728 by 40
The aim is to understand the frequency of 40 in 734728.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 40

Moving on to step 2:
If we divide 73 by 40, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 40

Advancing to step 3:
40 can be fit into 334 8 times, resulting in a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 320 from 334 to get 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 40

Advancing to step 4:
If we divide 147 by 40, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 183.0
Subtracting 120 from 147 leaves us with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 40

Going ahead to step 5:
When dividing 272 by 40, we get 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 1836.0
If we subtract 240 from 272, we get 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

Advancing to step 6:
The number 40 fits into 328 8 times, leaving a remainder of 8.
The next digit of our result is 8. 
Result so far: 18368.0
Subtract 320 from 328 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
40 goes into 80 2 times with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 18368.2
If we subtract 80 from 80, 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 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18368.2
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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18368.2
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 18368.2 with a balance of 0.0.