74959357 ÷ 40 
The aim is to understand the frequency of 40 in 74959357.

On to 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
Subtract 0 from 7 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Advancing to step 2:
74 divided by 40 is 1 with a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 74 leaves us with 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 40

Advancing to step 3:
The number 40 fits into 349 8 times, leaving a remainder of 29.
The next digit of our result is 8. 
Result so far: 18.0
Deduct 320 from 349 and we're left with 29.
Grab the next digit (5) from the dividend, add it to 29, then carry on: 295 / 40

Moving on to step 4:
40 goes into 295 7 times with a remainder of 15.
The next digit of our result is 7. 
Result so far: 187.0
Subtracting 280 from 295 leaves us with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

Moving on to step 5:
40 goes into 159 3 times with a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 1873.0
If we take 120 away from 159, we end up with 39.
Grab the next digit (3) from the dividend, add it to 39, then carry on: 393 / 40

On to step 6:
393 divided by 40 is 9 with a remainder of 33.
The next digit of our result is 9. 
Result so far: 18739.0
Subtracting 360 from 393 leaves us with 33.
Include the next digit (5) from the dividend after 33, then repeat: 335 / 40

On to step 7:
40 can be fit into 335 8 times, resulting in a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 187398.0
Deduct 320 from 335 and we're left with 15.
Grab the next digit (7) from the dividend, add it to 15, then carry on: 157 / 40

On to step 8:
When dividing 157 by 40, we get 3 with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 1873983.0
Subtracting 120 from 157 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 9:
40 goes into 370 9 times with a remainder of 10.
The next digit of our result is 9. 
Result so far: 1873983.9
Deduct 360 from 370 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1873983.92
If we take 80 away from 100, 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.

Going ahead to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1873983.925
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.

Step 12:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1873983.925
If we subtract 0 from 0, 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 13:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1873983.925
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.

The final outcome is 1873983.925, with a leftover of 0.0.