278432 ÷ 40 
The aim is to understand the frequency of 40 in 278432.

Advancing to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 40

Moving on to step 3:
When dividing 278 by 40, we get 6 with a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtracting 240 from 278 leaves us with 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 40

Going ahead to step 4:
40 can be fit into 384 9 times, resulting in a remainder of 24.
The next digit of our result is 9. 
Result so far: 69.0
Subtracting 360 from 384 leaves us with 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 40

Going ahead to step 5:
The number 40 fits into 243 6 times, leaving a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 696.0
If we take 240 away from 243, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 40

Moving on to step 6:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 6960.0
If we subtract 0 from 32, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 6960.8
The remainder is 0 after subtracting 320 from 320.
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 8:
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: 6960.8
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6960.8
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 6960.8, with a leftover of 0.0.