40871519 ÷ 617 
The aim is to understand the frequency of 617 in 40871519.

On to step 1:
When dividing 4 by 617, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 617

Let's proceed to step 2:
617 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 617

Let's proceed to step 3:
When dividing 408 by 617, we get 0 with a remainder of 408.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 408, we end up with 408.
Append the next digit (7) from the dividend to 408 and continue with: 4087 / 617

Let's proceed to step 4:
If we divide 4087 by 617, we get 6 and a remainder of 385.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtract 3702 from 4087 to get 385.
Grab the next digit (1) from the dividend, add it to 385, then carry on: 3851 / 617

Moving on to step 5:
617 goes into 3851 6 times with a remainder of 149.
The next digit of our result is 6. 
Result so far: 66.0
If we take 3702 away from 3851, we end up with 149.
Bring next digit (5) of the dividend behind the 149 and repeat the process: 1495 / 617

Step 6:
617 goes into 1495 2 times with a remainder of 261.
Use 2 as the next digit of our solution. 
Result so far: 662.0
If we take 1234 away from 1495, we end up with 261.
Bring next digit (1) of the dividend behind the 261 and repeat the process: 2611 / 617

Step 7:
617 can be fit into 2611 4 times, resulting in a remainder of 143.
Put 4 as the next digit of the answer. 
Result so far: 6624.0
If we take 2468 away from 2611, we end up with 143.
Include the next digit (9) from the dividend after 143, then repeat: 1439 / 617

Advancing to step 8:
617 goes into 1439 2 times with a remainder of 205.
The next digit of our result is 2. 
Result so far: 66242.0
If we take 1234 away from 1439, we end up with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Moving on to step 9:
If we divide 2050 by 617, we get 3 and a remainder of 199.
The next digit of our result is 3. 
Result so far: 66242.3
If we take 1851 away from 2050, we end up with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Let's proceed to step 10:
617 goes into 1990 3 times with a remainder of 139.
The number 3 becomes the next digit in our result. 
Result so far: 66242.33
If we subtract 1851 from 1990, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

In conclusion, the division gives 66242.33 with a balance of 0.139.