406662 ÷ 40 
The aim is to understand the frequency of 40 in 406662.

Advancing to step 1:
4 divided by 40 is 0 with 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 40

On to step 2:
If we divide 40 by 40, we get 1 and a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 0 after subtracting 40 from 40.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 40

Advancing to step 3:
When dividing 6 by 40, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 40

Moving on to step 4:
If we divide 66 by 40, we get 1 and a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
Subtracting 40 from 66 leaves us with 26.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 40

Advancing to step 5:
40 can be fit into 266 6 times, resulting in a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 1016.0
If we take 240 away from 266, we end up with 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 40

Going ahead to step 6:
If we divide 262 by 40, we get 6 and a remainder of 22.
The next digit of our result is 6. 
Result so far: 10166.0
The remainder is 22 after subtracting 240 from 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
40 goes into 220 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 10166.5
If we subtract 200 from 220, we 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.

Step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10166.55
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.

The quotient of the division is 10166.55, and the remainder is 0.0.