We're dividing 17209676 by 40 
The aim is to understand the frequency of 40 in 17209676.

Moving on to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Advancing to step 2:
40 goes into 17 0 times with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 17, we get 17.
Grab the next digit (2) from the dividend, add it to 17, then carry on: 172 / 40

Going ahead to step 3:
When dividing 172 by 40, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 12 after subtracting 160 from 172.
Grab the next digit (0) from the dividend, add it to 12, then carry on: 120 / 40

Moving on to step 4:
120 divided by 40 is 3 with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtract 120 from 120 to get 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 40

Advancing to step 5:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 430.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Step 6:
96 divided by 40 is 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 4302.0
The remainder is 16 after subtracting 80 from 96.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 40

Advancing to step 7:
167 divided by 40 is 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 43024.0
Deduct 160 from 167 and we're left with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 40

Advancing to step 8:
The number 40 fits into 76 1 times, leaving a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 430241.0
The remainder is 36 after subtracting 40 from 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 9:
360 divided by 40 is 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 430241.9
Subtracting 360 from 360 leaves us 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:
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: 430241.9
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 430241.9
Subtracting 0 from 0 leaves us 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 final outcome is 430241.9, with a leftover of 0.0.