60731013 ÷ 40 
The aim is to understand the frequency of 40 in 60731013.

Step 1:
6 divided by 40 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 40

On to step 2:
When dividing 60 by 40, we get 1 with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 60, we end up with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 40

Advancing to step 3:
If we divide 207 by 40, we get 5 and a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 200 away from 207, we end up with 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 40

Moving on to step 4:
When dividing 73 by 40, we get 1 with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 151.0
If we subtract 40 from 73, we get 33.
Include the next digit (1) from the dividend after 33, then repeat: 331 / 40

On to step 5:
When dividing 331 by 40, we get 8 with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 1518.0
If we subtract 320 from 331, we get 11.
Fetch the next digit (0) from the dividend, attach it to 11 and continue: 110 / 40

Moving on to step 6:
40 goes into 110 2 times with a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 15182.0
If we subtract 80 from 110, we get 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 40

Moving on to step 7:
40 goes into 301 7 times with a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 151827.0
If we take 280 away from 301, we end up with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 40

Let's proceed to step 8:
40 can be fit into 213 5 times, resulting in a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 1518275.0
Subtract 200 from 213 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 9:
If we divide 130 by 40, we get 3 and a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 1518275.3
Subtracting 120 from 130 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1518275.32
If we subtract 80 from 100, we get 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 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1518275.325
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.

Step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1518275.325
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 13:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1518275.325
Subtracting 0 from 0 leaves us 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 1518275.325 with a remaining 0.0.