We look at the division of 278345 by 40 
The aim is to understand the frequency of 40 in 278345.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Moving on to step 2:
27 divided by 40 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (8) from the dividend, add it to 27, then carry on: 278 / 40

Going ahead to step 3:
If we divide 278 by 40, we get 6 and a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 6.0
The remainder is 38 after subtracting 240 from 278.
Fetch the next digit (3) from the dividend, attach it to 38 and continue: 383 / 40

Step 4:
The number 40 fits into 383 9 times, leaving a remainder of 23.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
Subtract 360 from 383 to get 23.
Include the next digit (4) from the dividend after 23, then repeat: 234 / 40

Going ahead to step 5:
If we divide 234 by 40, we get 5 and a remainder of 34.
The number 5 becomes the next digit in our result. 
Result so far: 695.0
Subtract 200 from 234 to get 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 40

Step 6:
When dividing 345 by 40, we get 8 with a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 6958.0
Deduct 320 from 345 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
40 goes into 250 6 times with a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 6958.6
Deduct 240 from 250 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.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 6958.62
Deduct 80 from 100 and we're left 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6958.625
Subtract 200 from 200 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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6958.625
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6958.625
If we take 0 away from 0, we end up 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 final outcome is 6958.625, with a leftover of 0.0.