We're dividing 679318 by 40 
The aim is to understand the frequency of 40 in 679318.

Going ahead to step 1:
6 divided by 40 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Moving on to step 2:
40 goes into 67 1 times with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

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
The remainder is 39 after subtracting 240 from 279.
Take the next digit (3) from the dividend and append it to 39, then repeat: 393 / 40

Moving on to step 4:
393 divided by 40 is 9 with a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 169.0
If we take 360 away from 393, we end up with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 40

Advancing to step 5:
When dividing 331 by 40, we get 8 with a remainder of 11.
Use 8 as the next digit of our solution. 
Result so far: 1698.0
If we take 320 away from 331, we end up with 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 40

Let's proceed to step 6:
If we divide 118 by 40, we get 2 and a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 16982.0
If we subtract 80 from 118, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 16982.9
If we take 360 away from 380, 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16982.95
If we take 200 away from 200, 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16982.95
The remainder is 0 after subtracting 0 from 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 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16982.95
The remainder is 0 after subtracting 0 from 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 outcome is 16982.95, with a leftover of 0.0.