Let's divide 276687 by 40
We want to figure out the number of times 276687 can be divided by 40.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 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.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 40

Going ahead to step 3:
276 divided by 40 is 6 with a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 240 away from 276, we end up with 36.
Take the next digit (6) from the dividend and append it to 36, then repeat: 366 / 40

Advancing to step 4:
366 divided by 40 is 9 with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 69.0
If we subtract 360 from 366, we get 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Step 5:
68 divided by 40 is 1 with a remainder of 28.
The next digit of our result is 1. 
Result so far: 691.0
The remainder is 28 after subtracting 40 from 68.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 40

Let's proceed to step 6:
When dividing 287 by 40, we get 7 with a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 6917.0
Deduct 280 from 287 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
When dividing 70 by 40, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 6917.1
Subtracting 40 from 70 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 6917.17
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 6917.175
Subtracting 200 from 200 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 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: 6917.175
If we take 0 away from 0, we end up 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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6917.175
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.

The final result is 6917.175 with a remainder of 0.0.