2740 ÷ 7 = 391 R3
Let's divide 2740 by 7.

Step 1:
7 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 7

Step 2:
7 goes into 27 3 times with a remainder of 6.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 21 from 27 to get 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 7

Step 3:
7 goes into 64 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 39
Subtract 63 from 64 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 7

Step 4:
7 goes into 10 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 391
Subtract 7 from 10 to get 3.

The final result is 391 with a remainder of 3.