40704 divided by 32 
The aim is to understand the frequency of 32 in 40704.

Step 1:
32 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 32

Going ahead to step 2:
40 divided by 32 is 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 32 away from 40, we end up with 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 32

Let's proceed to step 3:
If we divide 87 by 32, we get 2 and a remainder of 23.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 64 from 87 and we're left with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 32

Going ahead to step 4:
When dividing 230 by 32, we get 7 with a remainder of 6.
Put 7 as the next digit of the answer. 
Result so far: 127.0
If we subtract 224 from 230, we get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 32

Going ahead to step 5:
32 goes into 64 2 times with a remainder of 0.
The next digit of our result is 2. 
Result so far: 1272.0
Subtracting 64 from 64 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.

Advancing to step 6:
0 divided by 32 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1272.0
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 7:
If we divide 0 by 32, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1272.0
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 final result is 1272.0 with a remainder of 0.0.