We divide 727689 by 40
The aim is to understand the frequency of 40 in 727689.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Let's proceed to step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 72, we get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

Let's proceed to step 3:
40 can be fit into 327 8 times, resulting in a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 7 after subtracting 320 from 327.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Let's proceed to step 4:
If we divide 76 by 40, we get 1 and a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 181.0
Subtract 40 from 76 to get 36.
Include the next digit (8) from the dividend after 36, then repeat: 368 / 40

Advancing to step 5:
The number 40 fits into 368 9 times, leaving a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 1819.0
Subtracting 360 from 368 leaves us with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 40

Going ahead to step 6:
If we divide 89 by 40, we get 2 and a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 18192.0
If we subtract 80 from 89, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
90 divided by 40 is 2 with a remainder of 10.
The next digit of our result is 2. 
Result so far: 18192.2
Subtract 80 from 90 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 18192.22
Subtracting 80 from 100 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.

In conclusion, the division gives 18192.22 with a balance of 0.02.