We're dividing 279286 by 40 
We want to figure out the number of times 279286 can be divided by 40.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 40

On to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 40

Going ahead to step 3:
40 goes into 279 6 times with a remainder of 39.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 240 from 279 and we're left with 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 40

Step 4:
40 can be fit into 392 9 times, resulting in a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
The remainder is 32 after subtracting 360 from 392.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 40

On to step 5:
40 can be fit into 328 8 times, resulting in a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 698.0
The remainder is 8 after subtracting 320 from 328.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 40

Going ahead to step 6:
When dividing 86 by 40, we get 2 with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 6982.0
If we subtract 80 from 86, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
60 divided by 40 is 1 with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 6982.1
Deduct 40 from 60 and we're left 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.

Step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6982.15
The remainder is 0 after subtracting 200 from 200.
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 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6982.15
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.

Step 10:
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: 6982.15
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.

In conclusion, the division gives 6982.15 with a balance of 0.0.