We're dividing 259751 by 40 
The aim is to understand the frequency of 40 in 259751.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (5) from the dividend to 2 and continue with: 25 / 40

Advancing to step 2:
The number 40 fits into 25 0 times, leaving a remainder of 25.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 25 leaves us with 25.
Grab the next digit (9) from the dividend, add it to 25, then carry on: 259 / 40

Let's proceed to step 3:
40 can be fit into 259 6 times, resulting in a remainder of 19.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we take 240 away from 259, we end up with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 40

Let's proceed to step 4:
197 divided by 40 is 4 with a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 64.0
Deduct 160 from 197 and we're left with 37.
Include the next digit (5) from the dividend after 37, then repeat: 375 / 40

Let's proceed to step 5:
The number 40 fits into 375 9 times, leaving a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 649.0
Subtracting 360 from 375 leaves us with 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

On to step 6:
40 goes into 151 3 times with a remainder of 31.
The next digit of our result is 3. 
Result so far: 6493.0
Deduct 120 from 151 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 6493.7
If we subtract 280 from 310, 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.

Let's proceed to 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: 6493.77
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 6493.77 with a remaining 0.02.