61741 ÷ 40 
The aim is to understand the frequency of 40 in 61741.

Step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Moving on to step 2:
61 divided by 40 is 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 61, we get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 40

On to step 3:
The number 40 fits into 217 5 times, leaving a remainder of 17.
The next digit of our result is 5. 
Result so far: 15.0
The remainder is 17 after subtracting 200 from 217.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 40

On to step 4:
The number 40 fits into 174 4 times, leaving a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 154.0
If we take 160 away from 174, we end up with 14.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 40

Going ahead to step 5:
If we divide 141 by 40, we get 3 and a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 1543.0
Subtracting 120 from 141 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 6:
210 divided by 40 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 1543.5
Subtract 200 from 210 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.

Going ahead to step 7:
40 goes into 100 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 1543.52
If we take 80 away from 100, 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.

Let's proceed to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1543.525
Deduct 200 from 200 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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1543.525
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1543.525
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.

After the division, we end up with 1543.525 and a remainder of 0.0.