940679 ÷ 40 
The aim is to understand the frequency of 40 in 940679.

Advancing to step 1:
9 divided by 40 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 40

Going ahead to step 2:
If we divide 94 by 40, we get 2 and a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 14 after subtracting 80 from 94.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 40

Moving on to step 3:
40 goes into 140 3 times with a remainder of 20.
The next digit of our result is 3. 
Result so far: 23.0
If we take 120 away from 140, we end up with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 40

Advancing to step 4:
40 can be fit into 206 5 times, resulting in a remainder of 6.
Write down 5 as next digit of the result. 
Result so far: 235.0
Subtracting 200 from 206 leaves us with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Going ahead to step 5:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 2351.0
Subtract 40 from 67 to get 27.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 40

Step 6:
When dividing 279 by 40, we get 6 with a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 23516.0
Subtracting 240 from 279 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
390 divided by 40 is 9 with a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 23516.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 23516.97
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing 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: 23516.975
Subtracting 200 from 200 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 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23516.975
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 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23516.975
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.

The final outcome is 23516.975, with a leftover of 0.0.