We're dividing 256761 by 40 
The aim is to understand the frequency of 40 in 256761.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 40

Let's proceed to step 2:
When dividing 25 by 40, we get 0 with a remainder of 25.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 25 and we're left with 25.
Bring next digit (6) of the dividend behind the 25 and repeat the process: 256 / 40

On to step 3:
If we divide 256 by 40, we get 6 and a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 256 and we're left with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 40

Advancing to step 4:
40 goes into 167 4 times with a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 64.0
Deduct 160 from 167 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

Step 5:
If we divide 76 by 40, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 641.0
If we subtract 40 from 76, we get 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 40

Advancing to step 6:
40 goes into 361 9 times with a remainder of 1.
The next digit of our result is 9. 
Result so far: 6419.0
If we subtract 360 from 361, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 6419.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 6419.02
Deduct 80 from 100 and we're left 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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6419.025
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6419.025
If we take 0 away from 0, 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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6419.025
If we take 0 away from 0, 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.

In conclusion, the division gives 6419.025 with a balance of 0.0.