140668 ÷ 40 
The aim is to understand the frequency of 40 in 140668.

Going ahead to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 40

Step 2:
40 can be fit into 14 0 times, resulting in a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 40

Moving on to step 3:
The number 40 fits into 140 3 times, leaving a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 120 away from 140, we end up with 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 40

On to step 4:
206 divided by 40 is 5 with a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Deduct 200 from 206 and we're left with 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

Going ahead to step 5:
If we divide 66 by 40, we get 1 and a remainder of 26.
The next digit of our result is 1. 
Result so far: 351.0
If we take 40 away from 66, we end up with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 40

Let's proceed to step 6:
40 can be fit into 268 6 times, resulting in a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 3516.0
Subtracting 240 from 268 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 3516.7
If we subtract 280 from 280, we 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.

Going ahead to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3516.7
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.

Advancing to step 9:
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: 3516.7
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.

Our division results in 3516.7 with a remaining 0.0.