2635671 ÷ 40 
The aim is to understand the frequency of 40 in 2635671.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 40

Let's proceed to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 40

On to step 3:
40 can be fit into 263 6 times, resulting in a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 240 from 263 to get 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 40

Advancing to step 4:
40 can be fit into 235 5 times, resulting in a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
If we subtract 200 from 235, we get 35.
Grab the next digit (6) from the dividend, add it to 35, then carry on: 356 / 40

Advancing to step 5:
40 goes into 356 8 times with a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 658.0
Subtract 320 from 356 to get 36.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

On to step 6:
When dividing 367 by 40, we get 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 6589.0
Deduct 360 from 367 and we're left with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Advancing to step 7:
If we divide 71 by 40, we get 1 and a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 65891.0
If we subtract 40 from 71, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 8:
If we divide 310 by 40, we get 7 and a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 65891.7
If we take 280 away from 310, we end up with 30.
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 9:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 65891.77
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 65891.77 and a remainder of 0.02.