Let's divide 27902 by 40
Let's see how many times 40 fits into 27902.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Advancing to step 2:
40 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 40

On to step 3:
If we divide 279 by 40, we get 6 and a remainder of 39.
The next digit of our result is 6. 
Result so far: 6.0
If we take 240 away from 279, we end up with 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

On to step 4:
40 goes into 390 9 times with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 69.0
The remainder is 30 after subtracting 360 from 390.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 40

Going ahead to step 5:
If we divide 302 by 40, we get 7 and a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 697.0
If we subtract 280 from 302, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 6:
40 can be fit into 220 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 697.5
Subtracting 200 from 220 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.

Going ahead to step 7:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 697.55
Subtract 200 from 200 to 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 697.55, with a leftover of 0.0.