671845 ÷ 40 
The aim is to understand the frequency of 40 in 671845.

Going ahead to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
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

Let's proceed to step 2:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 40

On to step 3:
271 divided by 40 is 6 with a remainder of 31.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 240 from 271 and we're left with 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 40

Step 4:
40 goes into 318 7 times with a remainder of 38.
The next digit of our result is 7. 
Result so far: 167.0
Subtracting 280 from 318 leaves us with 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 40

Advancing to step 5:
384 divided by 40 is 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 1679.0
If we take 360 away from 384, we end up with 24.
Fetch the next digit (5) from the dividend, attach it to 24 and continue: 245 / 40

Going ahead to step 6:
40 goes into 245 6 times with a remainder of 5.
Record the quotient 6 as the next digit in the result. 
Result so far: 16796.0
The remainder is 5 after subtracting 240 from 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
50 divided by 40 is 1 with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 16796.1
Subtract 40 from 50 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 16796.12
Subtract 80 from 100 to 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 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16796.125
The remainder is 0 after subtracting 200 from 200.
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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16796.125
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16796.125
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.

After the division, we end up with 16796.125 and a remainder of 0.0.