We're dividing 278915 by 40 
We want to figure out the number of times 278915 can be divided by 40.

Going ahead to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 2:
The number 40 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

On to step 3:
If we divide 278 by 40, we get 6 and a remainder of 38.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 240 from 278 leaves us with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 40

Moving on to step 4:
40 can be fit into 389 9 times, resulting in a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 69.0
Subtracting 360 from 389 leaves us with 29.
Bring next digit (1) of the dividend behind the 29 and repeat the process: 291 / 40

Going ahead to step 5:
40 can be fit into 291 7 times, resulting in a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 697.0
Deduct 280 from 291 and we're left with 11.
Bring next digit (5) of the dividend behind the 11 and repeat the process: 115 / 40

Step 6:
The number 40 fits into 115 2 times, leaving a remainder of 35.
Use 2 as the next digit of our solution. 
Result so far: 6972.0
If we take 80 away from 115, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
If we divide 350 by 40, we get 8 and a remainder of 30.
Write down 8 as next digit of the result. 
Result so far: 6972.8
The remainder is 30 after subtracting 320 from 350.
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:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 6972.87
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 6972.875
If we subtract 200 from 200, 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6972.875
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6972.875
If we take 0 away from 0, 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.

After the division, we end up with 6972.875 and a remainder of 0.0.