We look at the division of 558696 by 40 
The aim is to understand the frequency of 40 in 558696.

On to step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Step 2:
40 goes into 55 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 15 after subtracting 40 from 55.
Take the next digit (8) from the dividend and append it to 15, then repeat: 158 / 40

Going ahead to step 3:
When dividing 158 by 40, we get 3 with a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 120 from 158 and we're left with 38.
Include the next digit (6) from the dividend after 38, then repeat: 386 / 40

On to step 4:
40 goes into 386 9 times with a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 139.0
Subtract 360 from 386 to get 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 40

On to step 5:
The number 40 fits into 269 6 times, leaving a remainder of 29.
Record the quotient 6 as the next digit in the result. 
Result so far: 1396.0
If we take 240 away from 269, we end up with 29.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 40

On to step 6:
If we divide 296 by 40, we get 7 and a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 13967.0
If we take 280 away from 296, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
When dividing 160 by 40, we get 4 with a remainder of 0.
The next digit of our result is 4. 
Result so far: 13967.4
Subtract 160 from 160 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 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 13967.4
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13967.4
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.

In conclusion, the division gives 13967.4 with a balance of 0.0.