We divide 991709 by 40
The aim is to understand the frequency of 40 in 991709.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

Advancing to step 2:
When dividing 99 by 40, we get 2 with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 99, we get 19.
Grab the next digit (1) from the dividend, add it to 19, then carry on: 191 / 40

On to step 3:
When dividing 191 by 40, we get 4 with a remainder of 31.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 160 from 191 and we're left with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 40

On to step 4:
When dividing 317 by 40, we get 7 with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 247.0
Deduct 280 from 317 and we're left with 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 40

Going ahead to step 5:
370 divided by 40 is 9 with a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 2479.0
Subtract 360 from 370 to get 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 40

Moving on to step 6:
40 can be fit into 109 2 times, resulting in a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 24792.0
If we take 80 away from 109, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
40 goes into 290 7 times with a remainder of 10.
The next digit of our result is 7. 
Result so far: 24792.7
The remainder is 10 after subtracting 280 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 24792.72
The remainder is 20 after subtracting 80 from 100.
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 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 24792.725
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 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 24792.725
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24792.725
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 quotient of the division is 24792.725, and the remainder is 0.0.