We divide 60764687 by 40
The aim is to understand the frequency of 40 in 60764687.

On to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 40

Moving on to step 2:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 60, we get 20.
Include the next digit (7) from the dividend after 20, then repeat: 207 / 40

Step 3:
When dividing 207 by 40, we get 5 with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Subtract 200 from 207 to get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Going ahead to step 4:
76 divided by 40 is 1 with a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 151.0
Subtract 40 from 76 to get 36.
Append the next digit (4) from the dividend to 36 and continue with: 364 / 40

Moving on to step 5:
40 can be fit into 364 9 times, resulting in a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 1519.0
Deduct 360 from 364 and we're left with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

Going ahead to step 6:
46 divided by 40 is 1 with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 15191.0
Subtract 40 from 46 to get 6.
Take the next digit (8) from the dividend and append it to 6, then repeat: 68 / 40

Moving on to step 7:
40 goes into 68 1 times with a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 151911.0
If we take 40 away from 68, we end up with 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 40

Moving on to step 8:
40 goes into 287 7 times with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 1519117.0
If we take 280 away from 287, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 9:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 1519117.1
If we subtract 40 from 70, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1519117.17
If we subtract 280 from 300, 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.

Advancing to step 11:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1519117.175
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.

Step 12:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1519117.175
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.

Moving on to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1519117.175
Subtracting 0 from 0 leaves us 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.

Our division results in 1519117.175 with a remaining 0.0.