We divide 862707 by 40
The aim is to understand the frequency of 40 in 862707.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Advancing to step 2:
86 divided by 40 is 2 with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 80 from 86 leaves us with 6.
Include the next digit (2) from the dividend after 6, then repeat: 62 / 40

Advancing to step 3:
The number 40 fits into 62 1 times, leaving a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Deduct 40 from 62 and we're left with 22.
Take the next digit (7) from the dividend and append it to 22, then repeat: 227 / 40

Advancing to step 4:
If we divide 227 by 40, we get 5 and a remainder of 27.
The next digit of our result is 5. 
Result so far: 215.0
Deduct 200 from 227 and we're left with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Let's proceed to step 5:
270 divided by 40 is 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 2156.0
Subtracting 240 from 270 leaves us with 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Step 6:
40 can be fit into 307 7 times, resulting in a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 21567.0
The remainder is 27 after subtracting 280 from 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 21567.6
If we subtract 240 from 270, 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.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 21567.67
Subtract 280 from 300 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.

On to step 9:
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: 21567.675
If we take 200 away from 200, 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.

Going ahead 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: 21567.675
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.

On to step 11:
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: 21567.675
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.

The quotient of the division is 21567.675, and the remainder is 0.0.