We look at the division of 787845 by 40 
The aim is to understand the frequency of 40 in 787845.

Advancing to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (8) from the dividend, add it to 7, then carry on: 78 / 40

Going ahead to step 2:
The number 40 fits into 78 1 times, leaving a remainder of 38.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 78, we get 38.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 40

Moving on to step 3:
When dividing 387 by 40, we get 9 with a remainder of 27.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 360 from 387, we get 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

On to step 4:
The number 40 fits into 278 6 times, leaving a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 196.0
Subtracting 240 from 278 leaves us with 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 40

Let's proceed to step 5:
40 goes into 384 9 times with a remainder of 24.
The next digit of our result is 9. 
Result so far: 1969.0
Subtract 360 from 384 to get 24.
Grab the next digit (5) from the dividend, add it to 24, then carry on: 245 / 40

On to step 6:
When dividing 245 by 40, we get 6 with a remainder of 5.
Write down 6 as next digit of the result. 
Result so far: 19696.0
The remainder is 5 after subtracting 240 from 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
If we divide 50 by 40, we get 1 and a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 19696.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 19696.12
Deduct 80 from 100 and we're left 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19696.125
Deduct 200 from 200 and we're left 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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19696.125
Deduct 0 from 0 and we're left 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 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19696.125
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.

In conclusion, the division gives 19696.125 with a balance of 0.0.