659279 ÷ 40 
The aim is to understand the frequency of 40 in 659279.

Advancing to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (5) from the dividend after 6, then repeat: 65 / 40

Moving on to step 2:
When dividing 65 by 40, we get 1 with a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 25 after subtracting 40 from 65.
Include the next digit (9) from the dividend after 25, then repeat: 259 / 40

Going ahead to step 3:
259 divided by 40 is 6 with a remainder of 19.
Use 6 as the next digit of our solution. 
Result so far: 16.0
The remainder is 19 after subtracting 240 from 259.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 40

Advancing to step 4:
40 goes into 192 4 times with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 164.0
If we subtract 160 from 192, we get 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 40

Let's proceed to step 5:
The number 40 fits into 327 8 times, leaving a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 1648.0
Subtracting 320 from 327 leaves us with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 40

Going ahead to step 6:
The number 40 fits into 79 1 times, leaving a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 16481.0
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:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 16481.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 16481.97
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 16481.975
The remainder is 0 after subtracting 200 from 200.
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 16481.975
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 16481.975
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.

The final outcome is 16481.975, with a leftover of 0.0.