40688 divided by 86 
The aim is to understand the frequency of 86 in 40688.

Advancing to step 1:
If we divide 4 by 86, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 86

Advancing to step 2:
The number 86 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 86

Let's proceed to step 3:
If we divide 406 by 86, we get 4 and a remainder of 62.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 344 from 406 and we're left with 62.
Take the next digit (8) from the dividend and append it to 62, then repeat: 628 / 86

Step 4:
When dividing 628 by 86, we get 7 with a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we take 602 away from 628, we end up with 26.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 86

Let's proceed to step 5:
When dividing 268 by 86, we get 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 473.0
Deduct 258 from 268 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 6:
86 can be fit into 100 1 times, resulting in a remainder of 14.
The next digit of our result is 1. 
Result so far: 473.1
If we subtract 86 from 100, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
86 can be fit into 140 1 times, resulting in a remainder of 54.
The number 1 becomes the next digit in our result. 
Result so far: 473.11
If we take 86 away from 140, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 473.11 and a remainder of 0.054.