We divide 977065 by 40
The aim is to understand the frequency of 40 in 977065.

Going ahead to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 40

Moving on to step 2:
When dividing 97 by 40, we get 2 with a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 80 away from 97, we end up with 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 40

Going ahead to step 3:
40 goes into 177 4 times with a remainder of 17.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 17 after subtracting 160 from 177.
Take the next digit (0) from the dividend and append it to 17, then repeat: 170 / 40

Let's proceed to step 4:
40 goes into 170 4 times with a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 244.0
Subtract 160 from 170 to get 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

Advancing to step 5:
106 divided by 40 is 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 2442.0
If we take 80 away from 106, we end up with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 40

Going ahead to step 6:
The number 40 fits into 265 6 times, leaving a remainder of 25.
Write down 6 as next digit of the result. 
Result so far: 24426.0
If we subtract 240 from 265, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
When dividing 250 by 40, we get 6 with a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 24426.6
If we subtract 240 from 250, 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.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 24426.62
If we take 80 away from 100, we end up 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.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24426.625
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 24426.625
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24426.625
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.

After the division, we end up with 24426.625 and a remainder of 0.0.