40407971 ÷ 156 
The aim is to understand the frequency of 156 in 40407971.

Going ahead to step 1:
156 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 156

Going ahead to step 2:
156 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 156

On to step 3:
404 divided by 156 is 2 with a remainder of 92.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 312 from 404 leaves us with 92.
Grab the next digit (0) from the dividend, add it to 92, then carry on: 920 / 156

Step 4:
The number 156 fits into 920 5 times, leaving a remainder of 140.
The next digit of our result is 5. 
Result so far: 25.0
The remainder is 140 after subtracting 780 from 920.
Take the next digit (7) from the dividend and append it to 140, then repeat: 1407 / 156

Advancing to step 5:
The number 156 fits into 1407 9 times, leaving a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 259.0
Deduct 1404 from 1407 and we're left with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 156

Moving on to step 6:
The number 156 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 2590.0
The remainder is 39 after subtracting 0 from 39.
Append the next digit (7) from the dividend to 39 and continue with: 397 / 156

Advancing to step 7:
397 divided by 156 is 2 with a remainder of 85.
The next digit of our result is 2. 
Result so far: 25902.0
Subtracting 312 from 397 leaves us with 85.
Take the next digit (1) from the dividend and append it to 85, then repeat: 851 / 156

Let's proceed to step 8:
851 divided by 156 is 5 with a remainder of 71.
Record the quotient 5 as the next digit in the result. 
Result so far: 259025.0
Subtracting 780 from 851 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 9:
If we divide 710 by 156, we get 4 and a remainder of 86.
The number 4 becomes the next digit in our result. 
Result so far: 259025.4
If we take 624 away from 710, we end up with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 10:
860 divided by 156 is 5 with a remainder of 80.
The next digit of our result is 5. 
Result so far: 259025.45
Subtracting 780 from 860 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
The number 156 fits into 800 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 259025.455
Subtracting 780 from 800 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.

After the division, we end up with 259025.455 and a remainder of 0.002.