Let's divide 467820 by 40
The aim is to understand the frequency of 40 in 467820.

Step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 40

Going ahead to step 2:
46 divided by 40 is 1 with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 46 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Moving on to step 3:
40 goes into 67 1 times with a remainder of 27.
The next digit of our result is 1. 
Result so far: 11.0
If we take 40 away from 67, we end up with 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Step 4:
If we divide 278 by 40, we get 6 and a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 116.0
The remainder is 38 after subtracting 240 from 278.
Include the next digit (2) from the dividend after 38, then repeat: 382 / 40

On to step 5:
The number 40 fits into 382 9 times, leaving a remainder of 22.
Write down 9 as next digit of the result. 
Result so far: 1169.0
The remainder is 22 after subtracting 360 from 382.
Fetch the next digit (0) from the dividend, attach it to 22 and continue: 220 / 40

On to step 6:
The number 40 fits into 220 5 times, leaving a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 11695.0
Subtracting 200 from 220 leaves us 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 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11695.5
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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11695.5
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.

Step 9:
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: 11695.5
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.

The final result is 11695.5 with a remainder of 0.0.