76011 ÷ 40 
The aim is to understand the frequency of 40 in 76011.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

On to step 2:
40 goes into 76 1 times with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 76 to get 36.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 40

Let's proceed to step 3:
40 goes into 360 9 times with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 19.0
The remainder is 0 after subtracting 360 from 360.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 40

Step 4:
1 divided by 40 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 190.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 40

On to step 5:
40 goes into 11 0 times with a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 1900.0
If we take 0 away from 11, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 6:
When dividing 110 by 40, we get 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 1900.2
Deduct 80 from 110 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 1900.27
The remainder is 20 after subtracting 280 from 300.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1900.275
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1900.275
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1900.275
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.

The final outcome is 1900.275, with a leftover of 0.0.