We're dividing 40816763 by 86 
The aim is to understand the frequency of 86 in 40816763.

Moving on to step 1:
When dividing 4 by 86, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 86

Let's proceed to step 2:
40 divided by 86 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (8) from the dividend, add it to 40, then carry on: 408 / 86

Step 3:
408 divided by 86 is 4 with a remainder of 64.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 344 from 408 to get 64.
Append the next digit (1) from the dividend to 64 and continue with: 641 / 86

On to step 4:
The number 86 fits into 641 7 times, leaving a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 47.0
Subtracting 602 from 641 leaves us with 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 86

Advancing to step 5:
When dividing 396 by 86, we get 4 with a remainder of 52.
The next digit of our result is 4. 
Result so far: 474.0
Subtracting 344 from 396 leaves us with 52.
Include the next digit (7) from the dividend after 52, then repeat: 527 / 86

Step 6:
The number 86 fits into 527 6 times, leaving a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 4746.0
If we take 516 away from 527, we end up with 11.
Append the next digit (6) from the dividend to 11 and continue with: 116 / 86

Advancing to step 7:
When dividing 116 by 86, we get 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 47461.0
Subtracting 86 from 116 leaves us with 30.
Grab the next digit (3) from the dividend, add it to 30, then carry on: 303 / 86

Step 8:
When dividing 303 by 86, we get 3 with a remainder of 45.
Use 3 as the next digit of our solution. 
Result so far: 474613.0
Deduct 258 from 303 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Let's proceed to step 9:
86 can be fit into 450 5 times, resulting in a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 474613.5
Subtract 430 from 450 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.

Let's proceed to step 10:
86 goes into 200 2 times with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 474613.52
Deduct 172 from 200 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 11:
When dividing 280 by 86, we get 3 with a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 474613.523
The remainder is 22 after subtracting 258 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 12:
86 goes into 220 2 times with a remainder of 48.
The next digit of our result is 2. 
Result so far: 474613.5232
The remainder is 48 after subtracting 172 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 13:
When dividing 480 by 86, we get 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 474613.52325
The remainder is 50 after subtracting 430 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 14:
If we divide 500 by 86, we get 5 and a remainder of 70.
The next digit of our result is 5. 
Result so far: 474613.523255
Subtracting 430 from 500 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final outcome is 474613.523255, with a leftover of 7e-06.