We look at the division of 960536 by 40 
The aim is to understand the frequency of 40 in 960536.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 40

Step 2:
96 divided by 40 is 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 16 after subtracting 80 from 96.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 40

Let's proceed to step 3:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 160 from 160, we get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 40

Advancing to step 4:
The number 40 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 240.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 40

Advancing to step 5:
40 goes into 53 1 times with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 2401.0
Subtracting 40 from 53 leaves us with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 40

Let's proceed to step 6:
40 can be fit into 136 3 times, resulting in a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 24013.0
Subtract 120 from 136 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
When dividing 160 by 40, we get 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 24013.4
Deduct 160 from 160 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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24013.4
If we subtract 0 from 0, we 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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24013.4
The remainder is 0 after subtracting 0 from 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 24013.4 with a remainder of 0.0.