Let's divide 271262 by 40
Let's see how many times 40 fits into 271262.

Advancing to 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
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 40

Going ahead to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 40

On to step 3:
271 divided by 40 is 6 with a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 240 from 271 leaves us with 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 40

Going ahead to step 4:
When dividing 312 by 40, we get 7 with a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 67.0
If we take 280 away from 312, we end up with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Step 5:
The number 40 fits into 326 8 times, leaving a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 678.0
If we take 320 away from 326, we end up with 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

Going ahead to step 6:
The number 40 fits into 62 1 times, leaving a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 6781.0
Deduct 40 from 62 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 6781.5
If we take 200 away from 220, we end up 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.

Moving on to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6781.55
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.

The final outcome is 6781.55, with a leftover of 0.0.