We divide 977100 by 40
The aim is to understand the frequency of 40 in 977100.

Advancing to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 40

Advancing to step 2:
97 divided by 40 is 2 with a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 80 from 97 and we're left with 17.
Include the next digit (7) from the dividend after 17, then repeat: 177 / 40

Let's proceed to step 3:
40 goes into 177 4 times with a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 160 from 177, we get 17.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

Step 4:
If we divide 171 by 40, we get 4 and a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
Subtracting 160 from 171 leaves us with 11.
Fetch the next digit (0) from the dividend, attach it to 11 and continue: 110 / 40

Moving on to step 5:
40 goes into 110 2 times with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 2442.0
If we take 80 away from 110, we end up with 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 40

On to step 6:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 24427.0
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.

Let's proceed to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 24427.5
The remainder is 0 after subtracting 200 from 200.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24427.5
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24427.5
Deduct 0 from 0 and we're left 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 24427.5, and the remainder is 0.0.