277110 ÷ 40 
We want to figure out the number of times 277110 can be divided by 40.

Step 1:
40 can be fit into 2 0 times, resulting in 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.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Going ahead to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 40

Advancing to step 3:
40 goes into 277 6 times with a remainder of 37.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 240 from 277 to get 37.
Append the next digit (1) from the dividend to 37 and continue with: 371 / 40

Let's proceed to step 4:
371 divided by 40 is 9 with a remainder of 11.
The next digit of our result is 9. 
Result so far: 69.0
Deduct 360 from 371 and we're left with 11.
Append the next digit (1) from the dividend to 11 and continue with: 111 / 40

Let's proceed to step 5:
The number 40 fits into 111 2 times, leaving a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 692.0
Subtract 80 from 111 to get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 40

Step 6:
If we divide 310 by 40, we get 7 and a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 6927.0
If we subtract 280 from 310, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 6927.7
Subtract 280 from 300 to get 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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6927.75
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 6927.75
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6927.75
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.

After the division, we end up with 6927.75 and a remainder of 0.0.