We're dividing 979660 by 40 
The aim is to understand the frequency of 40 in 979660.

On to step 1:
9 divided by 40 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Going ahead to step 2:
The number 40 fits into 97 2 times, leaving a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 97, we get 17.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 40

On to step 3:
When dividing 179 by 40, we get 4 with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 19 after subtracting 160 from 179.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 40

Going ahead to step 4:
When dividing 196 by 40, we get 4 with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 244.0
If we subtract 160 from 196, we get 36.
Include the next digit (6) from the dividend after 36, then repeat: 366 / 40

Let's proceed to step 5:
366 divided by 40 is 9 with a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 2449.0
Subtract 360 from 366 to get 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 40

Moving on to step 6:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 24491.0
The remainder is 20 after subtracting 40 from 60.
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 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 24491.5
Deduct 200 from 200 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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 24491.5
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 9:
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: 24491.5
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.

In conclusion, the division gives 24491.5 with a balance of 0.0.