844676 divided by 40 
The aim is to understand the frequency of 40 in 844676.

On to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (4) from the dividend, attach it to 8 and continue: 84 / 40

Advancing to step 2:
The number 40 fits into 84 2 times, leaving a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 84, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

Step 3:
40 can be fit into 44 1 times, resulting in a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we take 40 away from 44, we end up with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 40

Let's proceed to step 4:
40 goes into 46 1 times with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 211.0
If we subtract 40 from 46, we get 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

On to step 5:
40 goes into 67 1 times with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 2111.0
If we subtract 40 from 67, we get 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

On to step 6:
The number 40 fits into 276 6 times, leaving a remainder of 36.
The next digit of our result is 6. 
Result so far: 21116.0
Deduct 240 from 276 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 21116.9
If we take 360 away from 360, 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.

Advancing to step 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21116.9
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 21116.9
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 result is 21116.9 with a remainder of 0.0.