332027 ÷ 40 
We want to figure out the number of times 332027 can be divided by 40.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (3) from the dividend to 3 and continue with: 33 / 40

Advancing to step 2:
When dividing 33 by 40, we get 0 with a remainder of 33.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 33, we end up with 33.
Fetch the next digit (2) from the dividend, attach it to 33 and continue: 332 / 40

On to step 3:
The number 40 fits into 332 8 times, leaving a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 12 after subtracting 320 from 332.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 40

Moving on to step 4:
When dividing 120 by 40, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 83.0
Subtract 120 from 120 to get 0.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 40

Step 5:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 830.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Going ahead to step 6:
40 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 8300.0
Subtracting 0 from 27 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 8300.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 8300.67
If we subtract 280 from 300, we 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.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8300.675
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8300.675
Subtracting 0 from 0 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 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8300.675
The remainder is 0 after subtracting 0 from 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 8300.675 and a remainder of 0.0.