We look at the division of 86477448 by 40 
The aim is to understand the frequency of 40 in 86477448.

Advancing to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

On to step 2:
40 can be fit into 86 2 times, resulting in a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 40

Step 3:
When dividing 64 by 40, we get 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we subtract 40 from 64, we get 24.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 40

Going ahead to step 4:
247 divided by 40 is 6 with a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 216.0
Deduct 240 from 247 and we're left with 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 40

On to step 5:
The number 40 fits into 77 1 times, leaving a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 2161.0
Subtract 40 from 77 to get 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 40

Moving on to step 6:
The number 40 fits into 374 9 times, leaving a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 21619.0
Deduct 360 from 374 and we're left with 14.
Include the next digit (4) from the dividend after 14, then repeat: 144 / 40

Let's proceed to step 7:
144 divided by 40 is 3 with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 216193.0
If we take 120 away from 144, we end up with 24.
Bring next digit (8) of the dividend behind the 24 and repeat the process: 248 / 40

Moving on to step 8:
40 can be fit into 248 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 2161936.0
The remainder is 8 after subtracting 240 from 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
When dividing 80 by 40, we get 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2161936.2
Subtract 80 from 80 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2161936.2
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2161936.2
If we subtract 0 from 0, 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.

In conclusion, the division gives 2161936.2 with a balance of 0.0.