Let's divide 463279 by 40
The aim is to understand the frequency of 40 in 463279.

Advancing to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 40

Step 2:
When dividing 46 by 40, we get 1 with a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 46, we get 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 40

Step 3:
The number 40 fits into 63 1 times, leaving a remainder of 23.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 40 from 63 leaves us with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 40

Let's proceed to step 4:
If we divide 232 by 40, we get 5 and a remainder of 32.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
Deduct 200 from 232 and we're left with 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 40

On to step 5:
327 divided by 40 is 8 with a remainder of 7.
The next digit of our result is 8. 
Result so far: 1158.0
The remainder is 7 after subtracting 320 from 327.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 40

Moving on to step 6:
79 divided by 40 is 1 with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 11581.0
The remainder is 39 after subtracting 40 from 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
40 goes into 390 9 times with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 11581.9
If we subtract 360 from 390, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 11581.97
Deduct 280 from 300 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 11581.975
Subtract 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11581.975
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 11581.975
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.

Our division results in 11581.975 with a remaining 0.0.