We look at the division of 675297 by 40 
The aim is to understand the frequency of 40 in 675297.

Moving on to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Moving on to step 2:
When dividing 67 by 40, we get 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 40

Going ahead to step 3:
40 goes into 275 6 times with a remainder of 35.
The next digit of our result is 6. 
Result so far: 16.0
Subtract 240 from 275 to get 35.
Bring next digit (2) of the dividend behind the 35 and repeat the process: 352 / 40

Going ahead to step 4:
352 divided by 40 is 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 168.0
Deduct 320 from 352 and we're left with 32.
Bring next digit (9) of the dividend behind the 32 and repeat the process: 329 / 40

Going ahead to step 5:
329 divided by 40 is 8 with a remainder of 9.
Use 8 as the next digit of our solution. 
Result so far: 1688.0
Deduct 320 from 329 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 40

Advancing to step 6:
40 goes into 97 2 times with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 16882.0
If we take 80 away from 97, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 16882.4
Deduct 160 from 170 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 16882.42
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16882.425
If we subtract 200 from 200, we 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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16882.425
If we subtract 0 from 0, we 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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16882.425
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 16882.425, and the remainder is 0.0.