Let's divide 27397280 by 40
We want to figure out the number of times 27397280 can be divided by 40.

On to step 1:
2 divided by 40 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Moving on to step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 40

On to step 3:
If we divide 273 by 40, we get 6 and a remainder of 33.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 33 after subtracting 240 from 273.
Bring next digit (9) of the dividend behind the 33 and repeat the process: 339 / 40

Step 4:
40 can be fit into 339 8 times, resulting in a remainder of 19.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
Deduct 320 from 339 and we're left with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 40

Step 5:
When dividing 197 by 40, we get 4 with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 684.0
If we take 160 away from 197, we end up with 37.
Take the next digit (2) from the dividend and append it to 37, then repeat: 372 / 40

On to step 6:
If we divide 372 by 40, we get 9 and a remainder of 12.
Write down 9 as next digit of the result. 
Result so far: 6849.0
The remainder is 12 after subtracting 360 from 372.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 40

Moving on to step 7:
When dividing 128 by 40, we get 3 with a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 68493.0
If we subtract 120 from 128, we get 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 40

Step 8:
When dividing 80 by 40, we get 2 with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 684932.0
If we subtract 80 from 80, we 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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 684932.0
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 684932.0
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.

After the division, we end up with 684932.0 and a remainder of 0.0.