278224 ÷ 40 
We're looking to find how many times 40 goes into 278224.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Let's proceed to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (8) from the dividend, add it to 27, then carry on: 278 / 40

Let's proceed to step 3:
40 goes into 278 6 times with a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 240 from 278, we get 38.
Include the next digit (2) from the dividend after 38, then repeat: 382 / 40

On to step 4:
382 divided by 40 is 9 with a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
If we take 360 away from 382, we end up with 22.
Take the next digit (2) from the dividend and append it to 22, then repeat: 222 / 40

Advancing to step 5:
40 can be fit into 222 5 times, resulting in a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 695.0
Deduct 200 from 222 and we're left with 22.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 40

Advancing to step 6:
If we divide 224 by 40, we get 5 and a remainder of 24.
Record the quotient 5 as the next digit in the result. 
Result so far: 6955.0
Subtract 200 from 224 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
40 goes into 240 6 times with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 6955.6
The remainder is 0 after subtracting 240 from 240.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6955.6
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.

Advancing 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: 6955.6
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.

The final outcome is 6955.6, with a leftover of 0.0.