We're dividing 40661971 by 761 
The aim is to understand the frequency of 761 in 40661971.

Moving on to step 1:
If we divide 4 by 761, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 761

Step 2:
761 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 761

Moving on to step 3:
406 divided by 761 is 0 with a remainder of 406.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 406 to get 406.
Bring next digit (6) of the dividend behind the 406 and repeat the process: 4066 / 761

On to step 4:
When dividing 4066 by 761, we get 5 with a remainder of 261.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 261 after subtracting 3805 from 4066.
Append the next digit (1) from the dividend to 261 and continue with: 2611 / 761

Let's proceed to step 5:
When dividing 2611 by 761, we get 3 with a remainder of 328.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
If we subtract 2283 from 2611, we get 328.
Bring next digit (9) of the dividend behind the 328 and repeat the process: 3289 / 761

Step 6:
The number 761 fits into 3289 4 times, leaving a remainder of 245.
Write down 4 as next digit of the result. 
Result so far: 534.0
Subtract 3044 from 3289 to get 245.
Include the next digit (7) from the dividend after 245, then repeat: 2457 / 761

On to step 7:
761 goes into 2457 3 times with a remainder of 174.
Write down 3 as next digit of the result. 
Result so far: 5343.0
Subtract 2283 from 2457 to get 174.
Take the next digit (1) from the dividend and append it to 174, then repeat: 1741 / 761

On to step 8:
If we divide 1741 by 761, we get 2 and a remainder of 219.
Record the quotient 2 as the next digit in the result. 
Result so far: 53432.0
The remainder is 219 after subtracting 1522 from 1741.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Advancing to step 9:
When dividing 2190 by 761, we get 2 with a remainder of 668.
Write down 2 as next digit of the result. 
Result so far: 53432.2
Deduct 1522 from 2190 and we're left with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Step 10:
761 goes into 6680 8 times with a remainder of 592.
The number 8 becomes the next digit in our result. 
Result so far: 53432.28
Deduct 6088 from 6680 and we're left with 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

Moving on to step 11:
When dividing 5920 by 761, we get 7 with a remainder of 593.
Record the quotient 7 as the next digit in the result. 
Result so far: 53432.287
Subtracting 5327 from 5920 leaves us with 593.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5930, and continue the process.

On to step 12:
761 can be fit into 5930 7 times, resulting in a remainder of 603.
Record the quotient 7 as the next digit in the result. 
Result so far: 53432.2877
The remainder is 603 after subtracting 5327 from 5930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6030, and continue the process.

After the division, we end up with 53432.2877 and a remainder of 0.00603.