We're dividing 537372 by 40 
The aim is to understand the frequency of 40 in 537372.

Moving on to step 1:
If we divide 5 by 40, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 40

Step 2:
53 divided by 40 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 53 to get 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 40

Step 3:
If we divide 137 by 40, we get 3 and a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we subtract 120 from 137, we get 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 40

On to step 4:
If we divide 173 by 40, we get 4 and a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we subtract 160 from 173, we get 13.
Grab the next digit (7) from the dividend, add it to 13, then carry on: 137 / 40

Moving on to step 5:
40 goes into 137 3 times with a remainder of 17.
The next digit of our result is 3. 
Result so far: 1343.0
Deduct 120 from 137 and we're left with 17.
Include the next digit (2) from the dividend after 17, then repeat: 172 / 40

Let's proceed to step 6:
40 can be fit into 172 4 times, resulting in a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 13434.0
The remainder is 12 after subtracting 160 from 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
40 goes into 120 3 times with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 13434.3
The remainder is 0 after subtracting 120 from 120.
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:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13434.3
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13434.3
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.

The quotient of the division is 13434.3, and the remainder is 0.0.