We're dividing 40123263 by 676 
The aim is to understand the frequency of 676 in 40123263.

Let's proceed to step 1:
676 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our 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 / 676

Going ahead to step 2:
676 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (1) of the dividend behind the 40 and repeat the process: 401 / 676

Step 3:
If we divide 401 by 676, we get 0 and a remainder of 401.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Bring next digit (2) of the dividend behind the 401 and repeat the process: 4012 / 676

Going ahead to step 4:
4012 divided by 676 is 5 with a remainder of 632.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 3380 away from 4012, we end up with 632.
Append the next digit (3) from the dividend to 632 and continue with: 6323 / 676

Advancing to step 5:
676 can be fit into 6323 9 times, resulting in a remainder of 239.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
Deduct 6084 from 6323 and we're left with 239.
Fetch the next digit (2) from the dividend, attach it to 239 and continue: 2392 / 676

Advancing to step 6:
If we divide 2392 by 676, we get 3 and a remainder of 364.
Put 3 as the next digit of the answer. 
Result so far: 593.0
If we take 2028 away from 2392, we end up with 364.
Append the next digit (6) from the dividend to 364 and continue with: 3646 / 676

Advancing to step 7:
If we divide 3646 by 676, we get 5 and a remainder of 266.
Use 5 as the next digit of our solution. 
Result so far: 5935.0
If we take 3380 away from 3646, we end up with 266.
Append the next digit (3) from the dividend to 266 and continue with: 2663 / 676

Advancing to step 8:
If we divide 2663 by 676, we get 3 and a remainder of 635.
Put 3 as the next digit of the answer. 
Result so far: 59353.0
Deduct 2028 from 2663 and we're left with 635.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6350, and continue the process.

Let's proceed to step 9:
6350 divided by 676 is 9 with a remainder of 266.
Use 9 as the next digit of our solution. 
Result so far: 59353.9
Deduct 6084 from 6350 and we're left with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Moving on to step 10:
676 goes into 2660 3 times with a remainder of 632.
The number 3 becomes the next digit in our result. 
Result so far: 59353.93
Deduct 2028 from 2660 and we're left with 632.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Step 11:
When dividing 6320 by 676, we get 9 with a remainder of 236.
The number 9 becomes the next digit in our result. 
Result so far: 59353.939
If we subtract 6084 from 6320, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

On to step 12:
If we divide 2360 by 676, we get 3 and a remainder of 332.
Put 3 as the next digit of the answer. 
Result so far: 59353.9393
If we subtract 2028 from 2360, we get 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Let's proceed to step 13:
676 goes into 3320 4 times with a remainder of 616.
Use 4 as the next digit of our solution. 
Result so far: 59353.93934
Deduct 2704 from 3320 and we're left with 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

Moving on to step 14:
The number 676 fits into 6160 9 times, leaving a remainder of 76.
Record the quotient 9 as the next digit in the result. 
Result so far: 59353.939349
Subtract 6084 from 6160 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 15:
The number 676 fits into 760 1 times, leaving a remainder of 84.
The next digit of our result is 1. 
Result so far: 59353.9393491
Deduct 676 from 760 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 16:
The number 676 fits into 840 1 times, leaving a remainder of 164.
Use 1 as the next digit of our solution. 
Result so far: 59353.93934911
Deduct 676 from 840 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

The final outcome is 59353.93934911, with a leftover of 1.64e-07.