We divide 867044 by 40
The aim is to understand the frequency of 40 in 867044.

Step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Going ahead to step 2:
The number 40 fits into 86 2 times, leaving a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Step 3:
The number 40 fits into 67 1 times, leaving a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtracting 40 from 67 leaves us with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 40

Going ahead to step 4:
40 goes into 270 6 times with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 216.0
The remainder is 30 after subtracting 240 from 270.
Include the next digit (4) from the dividend after 30, then repeat: 304 / 40

On to step 5:
304 divided by 40 is 7 with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 2167.0
The remainder is 24 after subtracting 280 from 304.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 40

Going ahead to step 6:
40 goes into 244 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 21676.0
If we subtract 240 from 244, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 21676.1
Deduct 40 from 40 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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21676.1
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21676.1
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.

The quotient of the division is 21676.1, and the remainder is 0.0.