We look at the division of 417106 by 40 
The aim is to understand the frequency of 40 in 417106.

Let's proceed to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 40

Going ahead to step 2:
41 divided by 40 is 1 with a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 41 leaves us with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Going ahead to step 3:
If we divide 17 by 40, we get 0 and a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtracting 0 from 17 leaves us with 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 40

Going ahead to step 4:
If we divide 171 by 40, we get 4 and a remainder of 11.
The next digit of our result is 4. 
Result so far: 104.0
Subtracting 160 from 171 leaves us with 11.
Take the next digit (0) from the dividend and append it to 11, then repeat: 110 / 40

Going ahead to step 5:
40 goes into 110 2 times with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 1042.0
Subtracting 80 from 110 leaves us with 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

Moving on to step 6:
If we divide 306 by 40, we get 7 and a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 10427.0
If we subtract 280 from 306, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 10427.6
Subtracting 240 from 260 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 10427.65
Subtract 200 from 200 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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10427.65
Deduct 0 from 0 and we're left 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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10427.65
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.

After the division, we end up with 10427.65 and a remainder of 0.0.