We're dividing 679939 by 40 
The aim is to understand the frequency of 40 in 679939.

Moving on to step 1:
40 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Step 2:
40 goes into 67 1 times with a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 40

Let's proceed to step 3:
40 goes into 279 6 times with a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we take 240 away from 279, we end up with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 40

Going ahead to step 4:
399 divided by 40 is 9 with a remainder of 39.
The next digit of our result is 9. 
Result so far: 169.0
The remainder is 39 after subtracting 360 from 399.
Fetch the next digit (3) from the dividend, attach it to 39 and continue: 393 / 40

On to step 5:
If we divide 393 by 40, we get 9 and a remainder of 33.
The number 9 becomes the next digit in our result. 
Result so far: 1699.0
If we subtract 360 from 393, we get 33.
Grab the next digit (9) from the dividend, add it to 33, then carry on: 339 / 40

Step 6:
The number 40 fits into 339 8 times, leaving a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 16998.0
Subtracting 320 from 339 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 16998.4
If we take 160 away from 190, we end up 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.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 16998.47
Deduct 280 from 300 and we're left 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.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 16998.475
If we take 200 away from 200, 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16998.475
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16998.475
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 16998.475 with a balance of 0.0.