We look at the division of 644326 by 40 
The aim is to understand the frequency of 40 in 644326.

Advancing to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

On to step 2:
When dividing 64 by 40, we get 1 with a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 64 to get 24.
Grab the next digit (4) from the dividend, add it to 24, then carry on: 244 / 40

Step 3:
40 goes into 244 6 times with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtract 240 from 244 to get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 40

Going ahead to step 4:
43 divided by 40 is 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 161.0
If we subtract 40 from 43, we get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

On to step 5:
40 goes into 32 0 times with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 1610.0
Subtracting 0 from 32 leaves us with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 40

Let's proceed to step 6:
If we divide 326 by 40, we get 8 and a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 16108.0
The remainder is 6 after subtracting 320 from 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 16108.1
Subtracting 40 from 60 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.

Going ahead to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16108.15
Subtracting 200 from 200 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16108.15
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16108.15
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 final outcome is 16108.15, with a leftover of 0.0.