We look at the division of 679599 by 40 
The aim is to understand the frequency of 40 in 679599.

Advancing to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Moving on to step 2:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 67 leaves us with 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Let's proceed to step 3:
When dividing 279 by 40, we get 6 with a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we take 240 away from 279, we end up with 39.
Bring next digit (5) of the dividend behind the 39 and repeat the process: 395 / 40

Going ahead to step 4:
395 divided by 40 is 9 with a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 169.0
Subtracting 360 from 395 leaves us with 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 40

Step 5:
The number 40 fits into 359 8 times, leaving a remainder of 39.
Record the quotient 8 as the next digit in the result. 
Result so far: 1698.0
Subtracting 320 from 359 leaves us with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 40

Advancing to step 6:
The number 40 fits into 399 9 times, leaving a remainder of 39.
The number 9 becomes the next digit in our result. 
Result so far: 16989.0
The remainder is 39 after subtracting 360 from 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
390 divided by 40 is 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 16989.9
If we subtract 360 from 390, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 16989.97
If we subtract 280 from 300, we 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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 16989.975
The remainder is 0 after subtracting 200 from 200.
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16989.975
If we subtract 0 from 0, we 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 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16989.975
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.

After the division, we end up with 16989.975 and a remainder of 0.0.