960706 divided by 40 
The aim is to understand the frequency of 40 in 960706.

Let's proceed to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

On to step 2:
96 divided by 40 is 2 with 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.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 40

Step 3:
40 goes into 160 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 160 from 160, we get 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 40

Going ahead to step 4:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 240.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Advancing to step 5:
If we divide 70 by 40, we get 1 and a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 2401.0
Subtracting 40 from 70 leaves us with 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

Let's proceed to step 6:
40 can be fit into 306 7 times, resulting in a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 24017.0
If we subtract 280 from 306, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 24017.6
Subtract 240 from 260 to 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.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 24017.65
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.

Step 9:
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: 24017.65
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 24017.65
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.

In conclusion, the division gives 24017.65 with a balance of 0.0.