678517 ÷ 40 
The aim is to understand the frequency of 40 in 678517.

Step 1:
40 can be fit into 6 0 times, resulting in 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.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Moving on to step 2:
If we divide 67 by 40, we get 1 and a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 40

Advancing to step 3:
40 goes into 278 6 times with a remainder of 38.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtract 240 from 278 to get 38.
Append the next digit (5) from the dividend to 38 and continue with: 385 / 40

Let's proceed to step 4:
385 divided by 40 is 9 with a remainder of 25.
Put 9 as the next digit of the answer. 
Result so far: 169.0
Subtracting 360 from 385 leaves us with 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 40

Advancing to step 5:
40 can be fit into 251 6 times, resulting in a remainder of 11.
Write down 6 as next digit of the result. 
Result so far: 1696.0
Deduct 240 from 251 and we're left with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Step 6:
The number 40 fits into 117 2 times, leaving a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 16962.0
Deduct 80 from 117 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
370 divided by 40 is 9 with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 16962.9
If we subtract 360 from 370, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 16962.92
If we subtract 80 from 100, we 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.

On to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16962.925
Deduct 200 from 200 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16962.925
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.

Let's proceed to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16962.925
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.

The quotient of the division is 16962.925, and the remainder is 0.0.