We're dividing 40678 by 85 
The aim is to understand the frequency of 85 in 40678.

Let's proceed to step 1:
4 divided by 85 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 85

Moving on to step 2:
The number 85 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 85

Step 3:
When dividing 406 by 85, we get 4 with a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 340 from 406 and we're left with 66.
Take the next digit (7) from the dividend and append it to 66, then repeat: 667 / 85

Moving on to step 4:
When dividing 667 by 85, we get 7 with a remainder of 72.
Use 7 as the next digit of our solution. 
Result so far: 47.0
The remainder is 72 after subtracting 595 from 667.
Take the next digit (8) from the dividend and append it to 72, then repeat: 728 / 85

Going ahead to step 5:
85 goes into 728 8 times with a remainder of 48.
Record the quotient 8 as the next digit in the result. 
Result so far: 478.0
If we subtract 680 from 728, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 6:
When dividing 480 by 85, we get 5 with a remainder of 55.
The next digit of our result is 5. 
Result so far: 478.5
If we take 425 away from 480, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
If we divide 550 by 85, we get 6 and a remainder of 40.
The next digit of our result is 6. 
Result so far: 478.56
If we take 510 away from 550, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
400 divided by 85 is 4 with a remainder of 60.
Write down 4 as next digit of the result. 
Result so far: 478.564
The remainder is 60 after subtracting 340 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 9:
85 can be fit into 600 7 times, resulting in a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 478.5647
If we take 595 away from 600, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 10:
50 divided by 85 is 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 478.5647
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 11:
85 goes into 500 5 times with a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 478.564705
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 12:
The number 85 fits into 750 8 times, leaving a remainder of 70.
The next digit of our result is 8. 
Result so far: 478.5647058
Subtract 680 from 750 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 13:
700 divided by 85 is 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 478.56470588
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 478.56470588 and a remainder of 2e-08.