678838 divided by 40 
The aim is to understand the frequency of 40 in 678838.

Advancing to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Step 2:
The number 40 fits into 67 1 times, leaving a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 67, we get 27.
Fetch the next digit (8) from the dividend, attach it to 27 and continue: 278 / 40

Moving on to step 3:
278 divided by 40 is 6 with a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 240 from 278 and we're left with 38.
Fetch the next digit (8) from the dividend, attach it to 38 and continue: 388 / 40

Going ahead to step 4:
When dividing 388 by 40, we get 9 with a remainder of 28.
The next digit of our result is 9. 
Result so far: 169.0
Subtract 360 from 388 to get 28.
Include the next digit (3) from the dividend after 28, then repeat: 283 / 40

Going ahead to step 5:
The number 40 fits into 283 7 times, leaving a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 1697.0
Deduct 280 from 283 and we're left with 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 40

Going ahead to step 6:
When dividing 38 by 40, we get 0 with a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 16970.0
Subtract 0 from 38 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
The next digit of our result is 9. 
Result so far: 16970.9
Subtracting 360 from 380 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16970.95
Deduct 200 from 200 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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16970.95
If we take 0 away from 0, 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16970.95
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.

Our division results in 16970.95 with a remaining 0.0.