We're dividing 960667 by 40 
The aim is to understand the frequency of 40 in 960667.

Going ahead to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Let's proceed to step 2:
If we divide 96 by 40, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 96, we end up with 16.
Bring next digit (0) of the dividend behind the 16 and repeat the process: 160 / 40

On to step 3:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 160 from 160, we get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 40

Moving on to step 4:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 240.0
Subtract 0 from 6 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 40

Moving on to step 5:
40 can be fit into 66 1 times, resulting in a remainder of 26.
The next digit of our result is 1. 
Result so far: 2401.0
If we subtract 40 from 66, we get 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 40

Step 6:
The number 40 fits into 267 6 times, leaving a remainder of 27.
The next digit of our result is 6. 
Result so far: 24016.0
Subtracting 240 from 267 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
If we divide 270 by 40, we get 6 and a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 24016.6
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 24016.67
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 24016.675
If we subtract 200 from 200, 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24016.675
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24016.675
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.

The quotient of the division is 24016.675, and the remainder is 0.0.