We divide 674264 by 40
The aim is to understand the frequency of 40 in 674264.

Moving on to step 1:
6 divided by 40 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 40

On to step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 67, we get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 40

Advancing to step 3:
The number 40 fits into 274 6 times, leaving a remainder of 34.
Use 6 as the next digit of our solution. 
Result so far: 16.0
The remainder is 34 after subtracting 240 from 274.
Take the next digit (2) from the dividend and append it to 34, then repeat: 342 / 40

Moving on to step 4:
40 can be fit into 342 8 times, resulting in a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 168.0
If we take 320 away from 342, we end up with 22.
Fetch the next digit (6) from the dividend, attach it to 22 and continue: 226 / 40

Let's proceed to step 5:
226 divided by 40 is 5 with a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 1685.0
If we take 200 away from 226, we end up with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 40

Step 6:
40 goes into 264 6 times with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 16856.0
The remainder is 24 after subtracting 240 from 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 16856.6
Subtract 240 from 240 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.

Step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16856.6
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16856.6
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.

The final result is 16856.6 with a remainder of 0.0.