We look at the division of 277096 by 40 
The aim is to understand the frequency of 40 in 277096.

Moving on 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
Deduct 0 from 2 and we're left with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

Going ahead to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 40

Let's proceed to step 3:
The number 40 fits into 277 6 times, leaving a remainder of 37.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 240 from 277 to get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

Advancing to step 4:
When dividing 370 by 40, we get 9 with a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 69.0
If we subtract 360 from 370, we get 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 40

Moving on to step 5:
40 goes into 109 2 times with a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 692.0
Subtract 80 from 109 to get 29.
Take the next digit (6) from the dividend and append it to 29, then repeat: 296 / 40

On to step 6:
The number 40 fits into 296 7 times, leaving a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 6927.0
The remainder is 16 after subtracting 280 from 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 7:
40 can be fit into 160 4 times, resulting in a remainder of 0.
The next digit of our result is 4. 
Result so far: 6927.4
The remainder is 0 after subtracting 160 from 160.
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:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6927.4
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 9:
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: 6927.4
Subtract 0 from 0 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.

After the division, we end up with 6927.4 and a remainder of 0.0.