We look at the division of 600097 by 40 
The aim is to understand the frequency of 40 in 600097.

Step 1:
40 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 40

On to step 2:
60 divided by 40 is 1 with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 20 after subtracting 40 from 60.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 40

Step 3:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtracting 200 from 200 leaves us with 0.
Fetch the next digit (0) from the dividend, attach it to 0 and continue: 0 / 40

Advancing to step 4:
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: 150.0
The remainder is 0 after subtracting 0 from 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 40

Going ahead to step 5:
If we divide 9 by 40, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 1500.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Let's proceed to step 6:
97 divided by 40 is 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 15002.0
The remainder is 17 after subtracting 80 from 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 15002.4
If we take 160 away from 170, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 15002.42
Deduct 80 from 100 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 15002.425
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15002.425
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 15002.425
If we take 0 away from 0, 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.

The final outcome is 15002.425, with a leftover of 0.0.