497815 ÷ 40 
The aim is to understand the frequency of 40 in 497815.

Step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Advancing to step 2:
49 divided by 40 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 49 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

On to step 3:
When dividing 97 by 40, we get 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 80 from 97, we get 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Moving on to step 4:
The number 40 fits into 178 4 times, leaving a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
Deduct 160 from 178 and we're left with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 40

Step 5:
If we divide 181 by 40, we get 4 and a remainder of 21.
The next digit of our result is 4. 
Result so far: 1244.0
Deduct 160 from 181 and we're left with 21.
Include the next digit (5) from the dividend after 21, then repeat: 215 / 40

Step 6:
When dividing 215 by 40, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 12445.0
Deduct 200 from 215 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 12445.3
Subtracting 120 from 150 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead 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: 12445.37
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12445.375
Subtract 200 from 200 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.

Advancing to step 10:
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: 12445.375
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12445.375
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.

In conclusion, the division gives 12445.375 with a balance of 0.0.