967240 ÷ 40 
The aim is to understand the frequency of 40 in 967240.

Moving on to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 40

Let's proceed to step 2:
When dividing 96 by 40, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 96, we get 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

Moving on to step 3:
40 goes into 167 4 times with a remainder of 7.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 7 after subtracting 160 from 167.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

On to step 4:
40 can be fit into 72 1 times, resulting in a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 241.0
Subtract 40 from 72 to get 32.
Append the next digit (4) from the dividend to 32 and continue with: 324 / 40

Going ahead to step 5:
The number 40 fits into 324 8 times, leaving a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 2418.0
Subtracting 320 from 324 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 40

Let's proceed to step 6:
The number 40 fits into 40 1 times, leaving a remainder of 0.
The next digit of our result is 1. 
Result so far: 24181.0
If we subtract 40 from 40, 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 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 24181.0
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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24181.0
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.

Our division results in 24181.0 with a remaining 0.0.