We're dividing 739102 by 40 
The aim is to understand the frequency of 40 in 739102.

Step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Going ahead to step 2:
40 goes into 73 1 times with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 73 leaves us with 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 40

Advancing to step 3:
40 can be fit into 339 8 times, resulting in a remainder of 19.
The next digit of our result is 8. 
Result so far: 18.0
If we take 320 away from 339, we end up with 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 40

Advancing to step 4:
40 goes into 191 4 times with a remainder of 31.
Use 4 as the next digit of our solution. 
Result so far: 184.0
Subtract 160 from 191 to get 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 40

On to step 5:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 1847.0
Deduct 280 from 310 and we're left with 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

Let's proceed to step 6:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 18477.0
If we take 280 away from 302, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 18477.5
If we take 200 away from 220, 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 18477.55
Subtract 200 from 200 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 18477.55, with a leftover of 0.0.