We look at the division of 648786 by 40 
The aim is to understand the frequency of 40 in 648786.

Step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 40

Moving on to step 2:
64 divided by 40 is 1 with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 24 after subtracting 40 from 64.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 40

Step 3:
When dividing 248 by 40, we get 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Deduct 240 from 248 and we're left with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 40

On to step 4:
When dividing 87 by 40, we get 2 with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 162.0
The remainder is 7 after subtracting 80 from 87.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Moving on to step 5:
The number 40 fits into 78 1 times, leaving a remainder of 38.
Use 1 as the next digit of our solution. 
Result so far: 1621.0
Deduct 40 from 78 and we're left with 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 40

Let's proceed to step 6:
When dividing 386 by 40, we get 9 with a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 16219.0
If we take 360 away from 386, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 16219.6
Subtracting 240 from 260 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16219.65
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16219.65
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16219.65
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.

Our division results in 16219.65 with a remaining 0.0.