265236 divided by 40 
The aim is to understand the frequency of 40 in 265236.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Advancing to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 40

Going ahead to step 3:
The number 40 fits into 265 6 times, leaving a remainder of 25.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 265 and we're left with 25.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 40

Moving on to step 4:
40 goes into 252 6 times with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 66.0
If we subtract 240 from 252, we get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 40

Let's proceed to step 5:
123 divided by 40 is 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 663.0
If we take 120 away from 123, we end up with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Moving on to step 6:
The number 40 fits into 36 0 times, leaving a remainder of 36.
The next digit of our result is 0. 
Result so far: 6630.0
Deduct 0 from 36 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 6630.9
If we take 360 away from 360, 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.

Let's proceed to step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6630.9
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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6630.9
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.

Our division results in 6630.9 with a remaining 0.0.