We're dividing 27552066 by 40 
We want to figure out the number of times 27552066 can be divided by 40.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Advancing to step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Append the next digit (5) from the dividend to 27 and continue with: 275 / 40

Step 3:
275 divided by 40 is 6 with a remainder of 35.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we take 240 away from 275, we end up with 35.
Take the next digit (5) from the dividend and append it to 35, then repeat: 355 / 40

Going ahead to step 4:
40 goes into 355 8 times with a remainder of 35.
Put 8 as the next digit of the answer. 
Result so far: 68.0
Subtracting 320 from 355 leaves us with 35.
Include the next digit (2) from the dividend after 35, then repeat: 352 / 40

Moving on to step 5:
The number 40 fits into 352 8 times, leaving a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 688.0
Subtract 320 from 352 to get 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 40

Moving on to step 6:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 6888.0
If we take 320 away from 320, we end up with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 40

Step 7:
If we divide 6 by 40, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 68880.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 40

On to step 8:
When dividing 66 by 40, we get 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 688801.0
If we take 40 away from 66, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
If we divide 260 by 40, we get 6 and a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 688801.6
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.

Moving on to step 10:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 688801.65
If we subtract 200 from 200, 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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 688801.65
Subtracting 0 from 0 leaves us 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.

On to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 688801.65
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.

In conclusion, the division gives 688801.65 with a balance of 0.0.