We're dividing 272387 by 40 
The aim is to understand the frequency of 40 in 272387.

Let's proceed to step 1:
2 divided by 40 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 40

Step 3:
The number 40 fits into 272 6 times, leaving a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtract 240 from 272 to get 32.
Append the next digit (3) from the dividend to 32 and continue with: 323 / 40

Step 4:
When dividing 323 by 40, we get 8 with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 68.0
If we subtract 320 from 323, we get 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 40

Let's proceed to step 5:
40 can be fit into 38 0 times, resulting in a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 680.0
The remainder is 38 after subtracting 0 from 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 40

Let's proceed to step 6:
The number 40 fits into 387 9 times, leaving a remainder of 27.
The next digit of our result is 9. 
Result so far: 6809.0
Deduct 360 from 387 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 6809.6
Subtract 240 from 270 to get 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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 6809.67
Subtract 280 from 300 to 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.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6809.675
If we take 200 away from 200, 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 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6809.675
Subtract 0 from 0 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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6809.675
Subtract 0 from 0 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.

In conclusion, the division gives 6809.675 with a balance of 0.0.