We're dividing 75104701 by 40 
The aim is to understand the frequency of 40 in 75104701.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 40

On to step 2:
If we divide 75 by 40, we get 1 and a remainder of 35.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 35 after subtracting 40 from 75.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Let's proceed to step 3:
The number 40 fits into 351 8 times, leaving a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 320 from 351 and we're left with 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 40

Going ahead to step 4:
If we divide 310 by 40, we get 7 and a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 187.0
Subtracting 280 from 310 leaves us with 30.
Fetch the next digit (4) from the dividend, attach it to 30 and continue: 304 / 40

Step 5:
If we divide 304 by 40, we get 7 and a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 1877.0
The remainder is 24 after subtracting 280 from 304.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Advancing to step 6:
247 divided by 40 is 6 with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 18776.0
Subtract 240 from 247 to get 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 40

Going ahead to step 7:
40 goes into 70 1 times with a remainder of 30.
The next digit of our result is 1. 
Result so far: 187761.0
If we take 40 away from 70, we end up with 30.
Take the next digit (1) from the dividend and append it to 30, then repeat: 301 / 40

Step 8:
When dividing 301 by 40, we get 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 1877617.0
Subtracting 280 from 301 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 9:
210 divided by 40 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 1877617.5
If we take 200 away from 210, we end up 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 10:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1877617.52
If we subtract 80 from 100, we get 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 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1877617.525
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1877617.525
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.

Moving on to step 13:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1877617.525
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.

The final result is 1877617.525 with a remainder of 0.0.