Let's divide 40684696 by 260
The aim is to understand the frequency of 260 in 40684696.

Advancing to step 1:
260 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 260

Step 2:
40 divided by 260 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 260

Going ahead to step 3:
406 divided by 260 is 1 with a remainder of 146.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 260 from 406, we get 146.
Include the next digit (8) from the dividend after 146, then repeat: 1468 / 260

Let's proceed to step 4:
When dividing 1468 by 260, we get 5 with a remainder of 168.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 1300 from 1468 leaves us with 168.
Fetch the next digit (4) from the dividend, attach it to 168 and continue: 1684 / 260

Let's proceed to step 5:
The number 260 fits into 1684 6 times, leaving a remainder of 124.
Record the quotient 6 as the next digit in the result. 
Result so far: 156.0
Deduct 1560 from 1684 and we're left with 124.
Grab the next digit (6) from the dividend, add it to 124, then carry on: 1246 / 260

Going ahead to step 6:
If we divide 1246 by 260, we get 4 and a remainder of 206.
The next digit of our result is 4. 
Result so far: 1564.0
Subtracting 1040 from 1246 leaves us with 206.
Append the next digit (9) from the dividend to 206 and continue with: 2069 / 260

Step 7:
If we divide 2069 by 260, we get 7 and a remainder of 249.
Record the quotient 7 as the next digit in the result. 
Result so far: 15647.0
The remainder is 249 after subtracting 1820 from 2069.
Append the next digit (6) from the dividend to 249 and continue with: 2496 / 260

Step 8:
When dividing 2496 by 260, we get 9 with a remainder of 156.
Write down 9 as next digit of the result. 
Result so far: 156479.0
Subtract 2340 from 2496 to get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Advancing to step 9:
1560 divided by 260 is 6 with a remainder of 0.
The next digit of our result is 6. 
Result so far: 156479.6
The remainder is 0 after subtracting 1560 from 1560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
260 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 156479.6
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.

Going ahead to step 11:
260 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 156479.6
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.

In conclusion, the division gives 156479.6 with a balance of 0.0.