We divide 271543 by 40
We want to figure out the number of times 271543 can be divided by 40.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Let's proceed to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 40

Moving on to step 3:
40 can be fit into 271 6 times, resulting in a remainder of 31.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 31 after subtracting 240 from 271.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 40

Let's proceed to step 4:
315 divided by 40 is 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 67.0
Subtract 280 from 315 to get 35.
Grab the next digit (4) from the dividend, add it to 35, then carry on: 354 / 40

Moving on to step 5:
When dividing 354 by 40, we get 8 with a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 678.0
Subtracting 320 from 354 leaves us with 34.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 40

Step 6:
40 goes into 343 8 times with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 6788.0
Subtract 320 from 343 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
40 goes into 230 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 6788.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 6788.57
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 6788.575
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6788.575
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.

Moving on 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: 6788.575
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.

Our division results in 6788.575 with a remaining 0.0.