We're dividing 204727 by 40 
The aim is to understand the frequency of 40 in 204727.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 40

Moving on to step 2:
40 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 40

Moving on to step 3:
The number 40 fits into 204 5 times, leaving a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 200 from 204 leaves us with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Step 4:
40 goes into 47 1 times with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
The remainder is 7 after subtracting 40 from 47.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Moving on to step 5:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 511.0
If we subtract 40 from 72, we get 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 40

Moving on to step 6:
If we divide 327 by 40, we get 8 and a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 5118.0
Deduct 320 from 327 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
If we divide 70 by 40, we get 1 and a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 5118.1
Subtract 40 from 70 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.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 5118.17
The remainder is 20 after subtracting 280 from 300.
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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 5118.175
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5118.175
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5118.175
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 5118.175 with a balance of 0.0.