675907 divided by 40 
The aim is to understand the frequency of 40 in 675907.

Advancing to step 1:
6 divided by 40 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

Advancing to step 2:
67 divided by 40 is 1 with a remainder of 27.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 27 after subtracting 40 from 67.
Append the next digit (5) from the dividend to 27 and continue with: 275 / 40

Let's proceed to step 3:
When dividing 275 by 40, we get 6 with a remainder of 35.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
If we take 240 away from 275, we end up with 35.
Grab the next digit (9) from the dividend, add it to 35, then carry on: 359 / 40

Advancing to step 4:
359 divided by 40 is 8 with a remainder of 39.
Use 8 as the next digit of our solution. 
Result so far: 168.0
Deduct 320 from 359 and we're left with 39.
Append the next digit (0) from the dividend to 39 and continue with: 390 / 40

On to step 5:
When dividing 390 by 40, we get 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 1689.0
If we subtract 360 from 390, we get 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Moving on to step 6:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 16897.0
The remainder is 27 after subtracting 280 from 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
The number 40 fits into 270 6 times, leaving a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 16897.6
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 16897.67
Subtracting 280 from 300 leaves us 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 16897.675
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16897.675
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 16897.675
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.

In conclusion, the division gives 16897.675 with a balance of 0.0.