270178 ÷ 40 
The aim is to understand the frequency of 40 in 270178.

Moving on to step 1:
40 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

On to step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

Step 3:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 240 from 270 and we're left with 30.
Take the next digit (1) from the dividend and append it to 30, then repeat: 301 / 40

On to step 4:
The number 40 fits into 301 7 times, leaving a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 67.0
Subtracting 280 from 301 leaves us with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 40

Step 5:
When dividing 217 by 40, we get 5 with a remainder of 17.
Write down 5 as next digit of the result. 
Result so far: 675.0
Subtracting 200 from 217 leaves us with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Advancing to step 6:
If we divide 178 by 40, we get 4 and a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 6754.0
Deduct 160 from 178 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
When dividing 180 by 40, we get 4 with a remainder of 20.
The next digit of our result is 4. 
Result so far: 6754.4
Deduct 160 from 180 and we're left 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.

Step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6754.45
The remainder is 0 after subtracting 200 from 200.
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:
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: 6754.45
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.

Moving on to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6754.45
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.

The final result is 6754.45 with a remainder of 0.0.