616870 divided by 40 
The aim is to understand the frequency of 40 in 616870.

On to step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Step 2:
When dividing 61 by 40, we get 1 with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 40

Advancing to step 3:
If we divide 216 by 40, we get 5 and a remainder of 16.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 200 from 216 leaves us with 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 40

Step 4:
168 divided by 40 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 154.0
Subtract 160 from 168 to get 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 40

Moving on to step 5:
40 can be fit into 87 2 times, resulting in a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 1542.0
Subtract 80 from 87 to get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

On to step 6:
70 divided by 40 is 1 with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 15421.0
Deduct 40 from 70 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 15421.7
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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15421.75
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 9:
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: 15421.75
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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 15421.75
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 result is 15421.75 with a remainder of 0.0.