977480 divided by 40 
The aim is to understand the frequency of 40 in 977480.

Moving on to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 40

On to step 2:
40 can be fit into 97 2 times, resulting in a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 97 to get 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 40

Step 3:
If we divide 177 by 40, we get 4 and a remainder of 17.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtract 160 from 177 to get 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 40

Step 4:
40 goes into 174 4 times with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
Subtracting 160 from 174 leaves us with 14.
Include the next digit (8) from the dividend after 14, then repeat: 148 / 40

Advancing to step 5:
148 divided by 40 is 3 with a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 2443.0
If we take 120 away from 148, we end up with 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 40

Step 6:
When dividing 280 by 40, we get 7 with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 24437.0
The remainder is 0 after subtracting 280 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
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: 24437.0
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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24437.0
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.

The final result is 24437.0 with a remainder of 0.0.