831601 ÷ 40 
The aim is to understand the frequency of 40 in 831601.

Step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 40

Going ahead to step 2:
83 divided by 40 is 2 with a remainder of 3.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 83 leaves us with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Going ahead to step 3:
When dividing 31 by 40, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 40

Let's proceed to step 4:
When dividing 316 by 40, we get 7 with a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 207.0
The remainder is 36 after subtracting 280 from 316.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 40

Moving on to step 5:
If we divide 360 by 40, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 2079.0
Deduct 360 from 360 and we're left with 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 40

Advancing to step 6:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 20790.0
Subtract 0 from 1 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 20790.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 20790.02
If we subtract 80 from 100, 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20790.025
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 20790.025
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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20790.025
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.

In conclusion, the division gives 20790.025 with a balance of 0.0.