We look at the division of 860804 by 40 
The aim is to understand the frequency of 40 in 860804.

Let's proceed to step 1:
8 divided by 40 is 0 with 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.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Moving on to step 2:
When dividing 86 by 40, we get 2 with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 86, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

Going ahead to step 3:
When dividing 60 by 40, we get 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 40 from 60, we get 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 40

On to step 4:
208 divided by 40 is 5 with a remainder of 8.
The number 5 becomes the next digit in our result. 
Result so far: 215.0
Subtract 200 from 208 to get 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 40

Going ahead to step 5:
The number 40 fits into 80 2 times, leaving a remainder of 0.
The next digit of our result is 2. 
Result so far: 2152.0
The remainder is 0 after subtracting 80 from 80.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 40

Advancing to step 6:
40 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 21520.0
If we subtract 0 from 4, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
40 divided by 40 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 21520.1
If we subtract 40 from 40, 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.

Step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21520.1
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21520.1
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.

After the division, we end up with 21520.1 and a remainder of 0.0.