263028 divided by 40 
The aim is to understand the frequency of 40 in 263028.

Let's proceed to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

On to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 40

Let's proceed to step 3:
40 goes into 263 6 times with a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 240 from 263, we get 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 40

Going ahead to step 4:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 65.0
Deduct 200 from 230 and we're left with 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

Advancing to step 5:
If we divide 302 by 40, we get 7 and a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 657.0
Deduct 280 from 302 and we're left with 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 40

Moving on to step 6:
40 can be fit into 228 5 times, resulting in a remainder of 28.
The next digit of our result is 5. 
Result so far: 6575.0
If we subtract 200 from 228, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 6575.7
The remainder is 0 after subtracting 280 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6575.7
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.

Step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6575.7
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 outcome is 6575.7, with a leftover of 0.0.