40599423 ÷ 597 
The aim is to understand the frequency of 597 in 40599423.

Moving on to step 1:
When dividing 4 by 597, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 597

Advancing to step 2:
When dividing 40 by 597, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (5) of the dividend behind the 40 and repeat the process: 405 / 597

Advancing to step 3:
When dividing 405 by 597, we get 0 with a remainder of 405.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 405 leaves us with 405.
Bring next digit (9) of the dividend behind the 405 and repeat the process: 4059 / 597

Going ahead to step 4:
When dividing 4059 by 597, we get 6 with a remainder of 477.
The next digit of our result is 6. 
Result so far: 6.0
Subtracting 3582 from 4059 leaves us with 477.
Fetch the next digit (9) from the dividend, attach it to 477 and continue: 4779 / 597

Let's proceed to step 5:
When dividing 4779 by 597, we get 8 with a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 68.0
If we take 4776 away from 4779, we end up with 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 597

Going ahead to step 6:
34 divided by 597 is 0 with a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 680.0
Deduct 0 from 34 and we're left with 34.
Grab the next digit (2) from the dividend, add it to 34, then carry on: 342 / 597

On to step 7:
If we divide 342 by 597, we get 0 and a remainder of 342.
The next digit of our result is 0. 
Result so far: 6800.0
Deduct 0 from 342 and we're left with 342.
Bring next digit (3) of the dividend behind the 342 and repeat the process: 3423 / 597

Moving on to step 8:
597 goes into 3423 5 times with a remainder of 438.
The next digit of our result is 5. 
Result so far: 68005.0
The remainder is 438 after subtracting 2985 from 3423.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

On to step 9:
The number 597 fits into 4380 7 times, leaving a remainder of 201.
Record the quotient 7 as the next digit in the result. 
Result so far: 68005.7
If we subtract 4179 from 4380, we get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

On to step 10:
If we divide 2010 by 597, we get 3 and a remainder of 219.
Write down 3 as next digit of the result. 
Result so far: 68005.73
If we subtract 1791 from 2010, we get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Going ahead to step 11:
597 can be fit into 2190 3 times, resulting in a remainder of 399.
The next digit of our result is 3. 
Result so far: 68005.733
Subtract 1791 from 2190 to get 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

Our division results in 68005.733 with a remaining 0.0399.