We're dividing 327729 by 40 
We want to figure out the number of times 327729 can be divided by 40.

Moving on to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Going ahead to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Moving on to step 3:
When dividing 327 by 40, we get 8 with a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 320 away from 327, we end up with 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Step 4:
The number 40 fits into 77 1 times, leaving a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 81.0
If we take 40 away from 77, we end up with 37.
Grab the next digit (2) from the dividend, add it to 37, then carry on: 372 / 40

Going ahead to step 5:
When dividing 372 by 40, we get 9 with a remainder of 12.
The next digit of our result is 9. 
Result so far: 819.0
Deduct 360 from 372 and we're left with 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 40

Let's proceed to step 6:
If we divide 129 by 40, we get 3 and a remainder of 9.
The next digit of our result is 3. 
Result so far: 8193.0
Subtract 120 from 129 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 8193.2
If we subtract 80 from 90, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 8193.22
Deduct 80 from 100 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.

Our division results in 8193.22 with a remaining 0.02.