267367 ÷ 40 
We're looking to find how many times 40 goes into 267367.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Going ahead to step 2:
26 divided by 40 is 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 40

Step 3:
267 divided by 40 is 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 27 after subtracting 240 from 267.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 40

Advancing to step 4:
When dividing 273 by 40, we get 6 with a remainder of 33.
The next digit of our result is 6. 
Result so far: 66.0
Subtracting 240 from 273 leaves us with 33.
Take the next digit (6) from the dividend and append it to 33, then repeat: 336 / 40

Let's proceed to step 5:
If we divide 336 by 40, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 668.0
Subtract 320 from 336 to get 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 40

Advancing to step 6:
167 divided by 40 is 4 with a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 6684.0
If we subtract 160 from 167, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 6684.1
If we subtract 40 from 70, 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 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 6684.17
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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 6684.175
Deduct 200 from 200 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6684.175
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 6684.175
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.

The quotient of the division is 6684.175, and the remainder is 0.0.