We look at the division of 161664 by 40 
The aim is to understand the frequency of 40 in 161664.

Step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

Let's proceed to step 2:
40 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

Moving on to step 3:
40 can be fit into 161 4 times, resulting in a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 160 from 161 to get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 40

On to step 4:
The number 40 fits into 16 0 times, leaving a remainder of 16.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 40

Advancing to step 5:
40 can be fit into 166 4 times, resulting in a remainder of 6.
The next digit of our result is 4. 
Result so far: 404.0
Deduct 160 from 166 and we're left with 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 40

On to step 6:
40 can be fit into 64 1 times, resulting in a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 4041.0
Subtract 40 from 64 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
The next digit of our result is 6. 
Result so far: 4041.6
Subtract 240 from 240 to 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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4041.6
Subtract 0 from 0 to 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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4041.6
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 4041.6 with a balance of 0.0.