We look at the division of 437775 by 40 
The aim is to understand the frequency of 40 in 437775.

On to step 1:
4 divided by 40 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 40

On to step 2:
40 can be fit into 43 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 43 and we're left with 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 40

Let's proceed to step 3:
When dividing 37 by 40, we get 0 with a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 10.0
The remainder is 37 after subtracting 0 from 37.
Grab the next digit (7) from the dividend, add it to 37, then carry on: 377 / 40

On to step 4:
The number 40 fits into 377 9 times, leaving a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
The remainder is 17 after subtracting 360 from 377.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 40

Advancing to step 5:
The number 40 fits into 177 4 times, leaving a remainder of 17.
Write down 4 as next digit of the result. 
Result so far: 1094.0
Deduct 160 from 177 and we're left with 17.
Include the next digit (5) from the dividend after 17, then repeat: 175 / 40

On to step 6:
When dividing 175 by 40, we get 4 with a remainder of 15.
The next digit of our result is 4. 
Result so far: 10944.0
If we subtract 160 from 175, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
The number 40 fits into 150 3 times, leaving a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 10944.3
Subtracting 120 from 150 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 10944.37
If we take 280 away from 300, 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10944.375
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.

Advancing to step 10:
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: 10944.375
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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10944.375
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.

The final result is 10944.375 with a remainder of 0.0.