We're dividing 760284 by 40 
The aim is to understand the frequency of 40 in 760284.

Moving on to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Moving on to step 2:
40 goes into 76 1 times with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 76, we end up with 36.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 40

Moving on to step 3:
40 goes into 360 9 times with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtract 360 from 360 to get 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 40

Let's proceed to step 4:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 190.0
If we subtract 0 from 2, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Step 5:
The number 40 fits into 28 0 times, leaving a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 1900.0
Subtract 0 from 28 to get 28.
Take the next digit (4) from the dividend and append it to 28, then repeat: 284 / 40

Moving on to step 6:
If we divide 284 by 40, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 19007.0
If we subtract 280 from 284, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
40 can be fit into 40 1 times, resulting in a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 19007.1
Subtract 40 from 40 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.

Moving on to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19007.1
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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19007.1
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.

The final result is 19007.1 with a remainder of 0.0.