677239 divided by 40 
The aim is to understand the frequency of 40 in 677239.

On to step 1:
6 divided by 40 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Advancing to step 2:
If we divide 67 by 40, we get 1 and a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Moving on to step 3:
When dividing 277 by 40, we get 6 with a remainder of 37.
The next digit of our result is 6. 
Result so far: 16.0
Subtracting 240 from 277 leaves us with 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 40

On to step 4:
When dividing 372 by 40, we get 9 with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 169.0
The remainder is 12 after subtracting 360 from 372.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 40

Going ahead to step 5:
When dividing 123 by 40, we get 3 with a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 1693.0
Subtracting 120 from 123 leaves us with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 40

On to step 6:
40 goes into 39 0 times with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 16930.0
If we take 0 away from 39, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 16930.9
Subtract 360 from 390 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.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 16930.97
Subtract 280 from 300 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 16930.975
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16930.975
Subtracting 0 from 0 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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16930.975
Subtracting 0 from 0 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.

The final outcome is 16930.975, with a leftover of 0.0.