We look at the division of 267269 by 40 
The aim is to understand the frequency of 40 in 267269.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

On to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 40

Going ahead to step 3:
267 divided by 40 is 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 6.0
If we take 240 away from 267, we end up with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 40

Going ahead to step 4:
When dividing 272 by 40, we get 6 with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 66.0
Deduct 240 from 272 and we're left with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Step 5:
326 divided by 40 is 8 with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 668.0
Deduct 320 from 326 and we're left with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 40

Advancing to step 6:
40 goes into 69 1 times with a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 6681.0
Subtracting 40 from 69 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 6681.7
Deduct 280 from 290 and we're left 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.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 6681.72
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6681.725
If we take 200 away from 200, 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.

Going ahead 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: 6681.725
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 6681.725
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.

The quotient of the division is 6681.725, and the remainder is 0.0.