We look at the division of 40465891 by 27 
We want to figure out the number of times 40465891 can be divided by 27.

On to step 1:
27 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 27

Advancing to step 2:
27 goes into 40 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 27 from 40 leaves us with 13.
Fetch the next digit (4) from the dividend, attach it to 13 and continue: 134 / 27

On to step 3:
27 can be fit into 134 4 times, resulting in a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
The remainder is 26 after subtracting 108 from 134.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 27

Going ahead to step 4:
266 divided by 27 is 9 with a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 149.0
If we take 243 away from 266, we end up with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 27

On to step 5:
235 divided by 27 is 8 with a remainder of 19.
Record the quotient 8 as the next digit in the result. 
Result so far: 1498.0
Deduct 216 from 235 and we're left with 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 27

Let's proceed to step 6:
27 goes into 198 7 times with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 14987.0
If we take 189 away from 198, we end up with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 27

Moving on to step 7:
27 can be fit into 99 3 times, resulting in a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 149873.0
If we subtract 81 from 99, we get 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 27

On to step 8:
27 can be fit into 181 6 times, resulting in a remainder of 19.
Use 6 as the next digit of our solution. 
Result so far: 1498736.0
If we subtract 162 from 181, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 9:
When dividing 190 by 27, we get 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 1498736.7
Subtracting 189 from 190 leaves us 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.

Advancing to step 10:
The number 27 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 1498736.7
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.

Advancing to step 11:
27 can be fit into 100 3 times, resulting in a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 1498736.703
The remainder is 19 after subtracting 81 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 12:
27 can be fit into 190 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 1498736.7037
The remainder is 1 after subtracting 189 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 13:
If we divide 10 by 27, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 1498736.7037
Deduct 0 from 10 and we're left 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.

Let's proceed to step 14:
If we divide 100 by 27, we get 3 and a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 1498736.703703
The remainder is 19 after subtracting 81 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 15:
If we divide 190 by 27, we get 7 and a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 1498736.7037037
If we take 189 away from 190, 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.

Advancing to step 16:
The number 27 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1498736.7037037
Deduct 0 from 10 and we're left 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.

In conclusion, the division gives 1498736.7037037 with a balance of 1e-08.