We're dividing 40713472 by 235 
The aim is to understand the frequency of 235 in 40713472.

Step 1:
235 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 235

Advancing to step 2:
The number 235 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 235

Going ahead to step 3:
When dividing 407 by 235, we get 1 with a remainder of 172.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 235 from 407 and we're left with 172.
Append the next digit (1) from the dividend to 172 and continue with: 1721 / 235

Step 4:
235 goes into 1721 7 times with a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 17.0
If we subtract 1645 from 1721, we get 76.
Bring next digit (3) of the dividend behind the 76 and repeat the process: 763 / 235

Step 5:
If we divide 763 by 235, we get 3 and a remainder of 58.
Use 3 as the next digit of our solution. 
Result so far: 173.0
If we take 705 away from 763, we end up with 58.
Bring next digit (4) of the dividend behind the 58 and repeat the process: 584 / 235

Let's proceed to step 6:
235 goes into 584 2 times with a remainder of 114.
Use 2 as the next digit of our solution. 
Result so far: 1732.0
If we take 470 away from 584, we end up with 114.
Grab the next digit (7) from the dividend, add it to 114, then carry on: 1147 / 235

Advancing to step 7:
1147 divided by 235 is 4 with a remainder of 207.
The next digit of our result is 4. 
Result so far: 17324.0
Subtracting 940 from 1147 leaves us with 207.
Include the next digit (2) from the dividend after 207, then repeat: 2072 / 235

On to step 8:
2072 divided by 235 is 8 with a remainder of 192.
The number 8 becomes the next digit in our result. 
Result so far: 173248.0
If we subtract 1880 from 2072, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Going ahead to step 9:
1920 divided by 235 is 8 with a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 173248.8
If we take 1880 away from 1920, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
235 can be fit into 400 1 times, resulting in a remainder of 165.
Put 1 as the next digit of the answer. 
Result so far: 173248.81
Subtract 235 from 400 to get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Going ahead to step 11:
235 can be fit into 1650 7 times, resulting in a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 173248.817
If we subtract 1645 from 1650, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 12:
If we divide 50 by 235, we get 0 and a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 173248.817
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 13:
500 divided by 235 is 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 173248.81702
The remainder is 30 after subtracting 470 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 14:
If we divide 300 by 235, we get 1 and a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 173248.817021
Subtracting 235 from 300 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 15:
The number 235 fits into 650 2 times, leaving a remainder of 180.
The next digit of our result is 2. 
Result so far: 173248.8170212
If we take 470 away from 650, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 16:
235 can be fit into 1800 7 times, resulting in a remainder of 155.
Record the quotient 7 as the next digit in the result. 
Result so far: 173248.81702127
If we take 1645 away from 1800, we end up with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

The final result is 173248.81702127 with a remainder of 1.55e-07.