427935 divided by 40 
The aim is to understand the frequency of 40 in 427935.

Step 1:
4 divided by 40 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Let's proceed to step 2:
The number 40 fits into 42 1 times, leaving a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 42 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Step 3:
40 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 40

Step 4:
When dividing 279 by 40, we get 6 with a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 106.0
Subtracting 240 from 279 leaves us with 39.
Append the next digit (3) from the dividend to 39 and continue with: 393 / 40

On to step 5:
The number 40 fits into 393 9 times, leaving a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 1069.0
Deduct 360 from 393 and we're left with 33.
Take the next digit (5) from the dividend and append it to 33, then repeat: 335 / 40

Going ahead to step 6:
The number 40 fits into 335 8 times, leaving a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 10698.0
Subtract 320 from 335 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 7:
If we divide 150 by 40, we get 3 and a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 10698.3
Subtracting 120 from 150 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 10698.37
Deduct 280 from 300 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10698.375
Subtracting 200 from 200 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10698.375
If we subtract 0 from 0, 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10698.375
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.

After the division, we end up with 10698.375 and a remainder of 0.0.