We look at the division of 26464678 by 40 
The aim is to understand the frequency of 40 in 26464678.

Going ahead to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 40

Advancing to step 2:
If we divide 26 by 40, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 40

Going ahead to step 3:
40 can be fit into 264 6 times, resulting in a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 240 from 264 leaves us with 24.
Grab the next digit (6) from the dividend, add it to 24, then carry on: 246 / 40

Step 4:
The number 40 fits into 246 6 times, leaving a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
If we take 240 away from 246, we end up with 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

Step 5:
40 goes into 64 1 times with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 661.0
If we subtract 40 from 64, we get 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 40

Going ahead to step 6:
40 goes into 246 6 times with a remainder of 6.
The next digit of our result is 6. 
Result so far: 6616.0
The remainder is 6 after subtracting 240 from 246.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Moving on to step 7:
40 goes into 67 1 times with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 66161.0
Subtracting 40 from 67 leaves us with 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Moving on to step 8:
When dividing 278 by 40, we get 6 with a remainder of 38.
The number 6 becomes the next digit in our result. 
Result so far: 661616.0
Subtract 240 from 278 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 9:
40 goes into 380 9 times with a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 661616.9
Subtract 360 from 380 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.

Let's proceed to step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 661616.95
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 661616.95
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.

Let's proceed to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 661616.95
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.

The final outcome is 661616.95, with a leftover of 0.0.