We're dividing 681364 by 40 
The aim is to understand the frequency of 40 in 681364.

On to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Going ahead to step 2:
40 goes into 68 1 times with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 68 to get 28.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 40

Let's proceed to step 3:
40 can be fit into 281 7 times, resulting in a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Deduct 280 from 281 and we're left with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

Moving on to step 4:
The number 40 fits into 13 0 times, leaving a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 170.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 40

Let's proceed to step 5:
40 can be fit into 136 3 times, resulting in a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 1703.0
If we take 120 away from 136, we end up with 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 40

Advancing to step 6:
The number 40 fits into 164 4 times, leaving a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 17034.0
The remainder is 4 after subtracting 160 from 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
40 goes into 40 1 times with a remainder of 0.
The next digit of our result is 1. 
Result so far: 17034.1
If we subtract 40 from 40, 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17034.1
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 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17034.1
If we take 0 away from 0, 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.

The quotient of the division is 17034.1, and the remainder is 0.0.