We divide 284613 by 40
The aim is to understand the frequency of 40 in 284613.

Let's proceed to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Going ahead to step 2:
The number 40 fits into 28 0 times, leaving a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Append the next digit (4) from the dividend to 28 and continue with: 284 / 40

Going ahead to step 3:
40 can be fit into 284 7 times, resulting in a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 280 from 284, we get 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

Let's proceed to step 4:
When dividing 46 by 40, we get 1 with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Subtract 40 from 46 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 40

Moving on to step 5:
40 can be fit into 61 1 times, resulting in a remainder of 21.
The next digit of our result is 1. 
Result so far: 711.0
Subtract 40 from 61 to get 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 40

Step 6:
When dividing 213 by 40, we get 5 with a remainder of 13.
The next digit of our result is 5. 
Result so far: 7115.0
Deduct 200 from 213 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 7115.3
If we subtract 120 from 130, we 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.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 7115.32
Subtract 80 from 100 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7115.325
Subtracting 200 from 200 leaves us 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7115.325
Subtracting 0 from 0 leaves us 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7115.325
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.

After the division, we end up with 7115.325 and a remainder of 0.0.