479966 ÷ 40 
The aim is to understand the frequency of 40 in 479966.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 40

Moving on to step 2:
47 divided by 40 is 1 with a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 47, we end up with 7.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 40

Step 3:
If we divide 79 by 40, we get 1 and a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 40 away from 79, we end up with 39.
Append the next digit (9) from the dividend to 39 and continue with: 399 / 40

Going ahead to step 4:
40 can be fit into 399 9 times, resulting in a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 119.0
If we take 360 away from 399, we end up with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 40

Step 5:
40 can be fit into 396 9 times, resulting in a remainder of 36.
Use 9 as the next digit of our solution. 
Result so far: 1199.0
Deduct 360 from 396 and we're left with 36.
Grab the next digit (6) from the dividend, add it to 36, then carry on: 366 / 40

Let's proceed to step 6:
40 can be fit into 366 9 times, resulting in a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 11999.0
If we take 360 away from 366, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
40 goes into 60 1 times with a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 11999.1
Subtracting 40 from 60 leaves us 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:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 11999.15
The remainder is 0 after subtracting 200 from 200.
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 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11999.15
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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11999.15
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.

The quotient of the division is 11999.15, and the remainder is 0.0.