We look at the division of 827356 by 40 
We want to figure out the number of times 827356 can be divided by 40.

Let's proceed to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

Advancing to step 2:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

Advancing to step 3:
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: 20.0
Subtract 0 from 27 to get 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 40

Moving on to step 4:
When dividing 273 by 40, we get 6 with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 206.0
If we take 240 away from 273, we end up with 33.
Include the next digit (5) from the dividend after 33, then repeat: 335 / 40

Let's proceed to step 5:
The number 40 fits into 335 8 times, leaving a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 2068.0
Subtract 320 from 335 to get 15.
Append the next digit (6) from the dividend to 15 and continue with: 156 / 40

Let's proceed to step 6:
The number 40 fits into 156 3 times, leaving a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 20683.0
Deduct 120 from 156 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
When dividing 360 by 40, we get 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 20683.9
If we subtract 360 from 360, 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 8:
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: 20683.9
Deduct 0 from 0 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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 20683.9
If we subtract 0 from 0, 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.

In conclusion, the division gives 20683.9 with a balance of 0.0.