We're dividing 347482 by 40 
The aim is to understand the frequency of 40 in 347482.

Step 1:
40 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 40

Moving on to step 2:
34 divided by 40 is 0 with a remainder of 34.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 34 leaves us with 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 40

Going ahead to step 3:
The number 40 fits into 347 8 times, leaving a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtract 320 from 347 to get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 40

On to step 4:
274 divided by 40 is 6 with a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 86.0
If we subtract 240 from 274, we get 34.
Grab the next digit (8) from the dividend, add it to 34, then carry on: 348 / 40

On to step 5:
If we divide 348 by 40, we get 8 and a remainder of 28.
The next digit of our result is 8. 
Result so far: 868.0
If we take 320 away from 348, we end up with 28.
Take the next digit (2) from the dividend and append it to 28, then repeat: 282 / 40

Moving on to step 6:
40 can be fit into 282 7 times, resulting in a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 8687.0
The remainder is 2 after subtracting 280 from 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
When dividing 20 by 40, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 8687.0
Deduct 0 from 20 and we're left 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 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8687.05
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8687.05
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8687.05
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 8687.05 with a balance of 0.0.