304354 ÷ 40 
The aim is to understand the frequency of 40 in 304354.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 40

Moving on to step 2:
30 divided by 40 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 40

Moving on to step 3:
40 goes into 304 7 times with a remainder of 24.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 24 after subtracting 280 from 304.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 40

Advancing to step 4:
40 can be fit into 243 6 times, resulting in a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
Deduct 240 from 243 and we're left with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Let's proceed to step 5:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 760.0
Subtracting 0 from 35 leaves us with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 40

Let's proceed to step 6:
If we divide 354 by 40, we get 8 and a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 7608.0
If we subtract 320 from 354, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
When dividing 340 by 40, we get 8 with a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 7608.8
Subtracting 320 from 340 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 7608.85
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7608.85
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 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7608.85
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 7608.85, with a leftover of 0.0.