We look at the division of 611638 by 40 
The aim is to understand the frequency of 40 in 611638.

Advancing to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

Let's proceed to step 2:
40 goes into 61 1 times with a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 21 after subtracting 40 from 61.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 40

Step 3:
40 goes into 211 5 times with a remainder of 11.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 200 from 211 leaves us with 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 40

On to step 4:
When dividing 116 by 40, we get 2 with a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 152.0
If we take 80 away from 116, we end up with 36.
Include the next digit (3) from the dividend after 36, then repeat: 363 / 40

Let's proceed to step 5:
If we divide 363 by 40, we get 9 and a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 1529.0
If we take 360 away from 363, we end up with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Moving on to step 6:
If we divide 38 by 40, we get 0 and a remainder of 38.
The next digit of our result is 0. 
Result so far: 15290.0
The remainder is 38 after subtracting 0 from 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
When dividing 380 by 40, we get 9 with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 15290.9
Deduct 360 from 380 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 15290.95
If we take 200 away from 200, we end up 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 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: 15290.95
Subtract 0 from 0 to 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 15290.95
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.

Our division results in 15290.95 with a remaining 0.0.