Let's divide 739734 by 40
The aim is to understand the frequency of 40 in 739734.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 40

Advancing to step 2:
40 can be fit into 73 1 times, resulting in a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Append the next digit (9) from the dividend to 33 and continue with: 339 / 40

Let's proceed to step 3:
The number 40 fits into 339 8 times, leaving a remainder of 19.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
The remainder is 19 after subtracting 320 from 339.
Bring next digit (7) of the dividend behind the 19 and repeat the process: 197 / 40

Moving on to step 4:
The number 40 fits into 197 4 times, leaving a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 184.0
If we subtract 160 from 197, we get 37.
Append the next digit (3) from the dividend to 37 and continue with: 373 / 40

Advancing to step 5:
40 goes into 373 9 times with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 1849.0
If we subtract 360 from 373, we get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 40

Moving on to step 6:
40 goes into 134 3 times with a remainder of 14.
The next digit of our result is 3. 
Result so far: 18493.0
If we subtract 120 from 134, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 18493.3
Subtracting 120 from 140 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.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 18493.35
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.

Moving on to 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: 18493.35
The remainder is 0 after subtracting 0 from 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18493.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 18493.35 with a remaining 0.0.