72036 divided by 40 
The aim is to understand the frequency of 40 in 72036.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (2) from the dividend after 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.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 72 leaves us with 32.
Grab the next digit (0) from the dividend, add it to 32, then carry on: 320 / 40

Step 3:
If we divide 320 by 40, we get 8 and a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 0 after subtracting 320 from 320.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 40

On to step 4:
3 divided by 40 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 180.0
If we subtract 0 from 3, we get 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 40

Let's proceed to step 5:
36 divided by 40 is 0 with a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 1800.0
Subtract 0 from 36 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
40 goes into 360 9 times with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 1800.9
Subtracting 360 from 360 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.

Going ahead to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1800.9
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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1800.9
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.

Our division results in 1800.9 with a remaining 0.0.