478628 ÷ 40 
The aim is to understand the frequency of 40 in 478628.

Step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (7) from the dividend, add it to 4, then carry on: 47 / 40

Let's proceed to step 2:
47 divided by 40 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 47 and we're left with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 40

Step 3:
When dividing 78 by 40, we get 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Deduct 40 from 78 and we're left with 38.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 40

Moving on to step 4:
40 goes into 386 9 times with a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 119.0
Subtract 360 from 386 to get 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 40

Step 5:
40 goes into 262 6 times with a remainder of 22.
The next digit of our result is 6. 
Result so far: 1196.0
Subtracting 240 from 262 leaves us with 22.
Fetch the next digit (8) from the dividend, attach it to 22 and continue: 228 / 40

Step 6:
If we divide 228 by 40, we get 5 and a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 11965.0
If we subtract 200 from 228, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
40 goes into 280 7 times with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 11965.7
Subtracting 280 from 280 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.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 11965.7
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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 11965.7
Subtract 0 from 0 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.

The final outcome is 11965.7, with a leftover of 0.0.