We're dividing 272681 by 40 
Our goal is to divide 272681 by 40.

On to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Advancing to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 40

Going ahead to step 3:
40 can be fit into 272 6 times, resulting in a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 272 and we're left with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 40

Going ahead to step 4:
326 divided by 40 is 8 with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
The remainder is 6 after subtracting 320 from 326.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 40

Step 5:
If we divide 68 by 40, we get 1 and a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 681.0
If we take 40 away from 68, we end up with 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 40

Let's proceed to step 6:
If we divide 281 by 40, we get 7 and a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 6817.0
If we take 280 away from 281, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 6817.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 6817.02
If we take 80 away from 100, 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6817.025
If we take 200 away from 200, 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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6817.025
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6817.025
Subtract 0 from 0 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.

After the division, we end up with 6817.025 and a remainder of 0.0.