We look at the division of 463071 by 40 
The aim is to understand the frequency of 40 in 463071.

Let's proceed to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 40

Advancing to step 2:
If we divide 46 by 40, we get 1 and a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 46, we get 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 40

Let's proceed to step 3:
The number 40 fits into 63 1 times, leaving a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 40 from 63, we get 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 40

Let's proceed to step 4:
40 goes into 230 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
The remainder is 30 after subtracting 200 from 230.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Going ahead to step 5:
When dividing 307 by 40, we get 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 1157.0
If we subtract 280 from 307, we get 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 40

Going ahead to step 6:
271 divided by 40 is 6 with a remainder of 31.
Use 6 as the next digit of our solution. 
Result so far: 11576.0
The remainder is 31 after subtracting 240 from 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 11576.7
Subtract 280 from 310 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed 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: 11576.77
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 11576.77, and the remainder is 0.02.