Let's divide 681064 by 40
The aim is to understand the frequency of 40 in 681064.

Going ahead to step 1:
The number 40 fits into 6 0 times, leaving 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 (8) from the dividend, add it to 6, then carry on: 68 / 40

Going ahead to step 2:
40 can be fit into 68 1 times, resulting in a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 28 after subtracting 40 from 68.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 40

Going ahead to step 3:
40 goes into 281 7 times with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 17.0
If we subtract 280 from 281, we get 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Step 4:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 170.0
Subtract 0 from 10 to get 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Step 5:
When dividing 106 by 40, we get 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 1702.0
If we subtract 80 from 106, we get 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 40

On to step 6:
When dividing 264 by 40, we get 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 17026.0
Subtracting 240 from 264 leaves us with 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.
Put 6 as the next digit of the answer. 
Result so far: 17026.6
Deduct 240 from 240 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 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17026.6
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17026.6
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.

The final result is 17026.6 with a remainder of 0.0.