256984 ÷ 40 
The aim is to understand the frequency of 40 in 256984.

Advancing to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 40

Moving on to step 2:
25 divided by 40 is 0 with a remainder of 25.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 25 to get 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 40

Moving on to step 3:
40 goes into 256 6 times with a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtract 240 from 256 to get 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 40

Moving on to step 4:
40 goes into 169 4 times with a remainder of 9.
The next digit of our result is 4. 
Result so far: 64.0
Deduct 160 from 169 and we're left with 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 40

On to step 5:
40 can be fit into 98 2 times, resulting in a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 642.0
Subtracting 80 from 98 leaves us with 18.
Bring next digit (4) of the dividend behind the 18 and repeat the process: 184 / 40

On to step 6:
If we divide 184 by 40, we get 4 and a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 6424.0
Subtracting 160 from 184 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 6424.6
If we subtract 240 from 240, we 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:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6424.6
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6424.6
If we subtract 0 from 0, we 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 6424.6 with a remaining 0.0.