117027 ÷ 40 
Let's see how many times 40 fits into 117027.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 40

Let's proceed to step 2:
40 can be fit into 11 0 times, resulting in a remainder of 11.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 11, we end up with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 40

Let's proceed to step 3:
If we divide 117 by 40, we get 2 and a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 117, we end up with 37.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 40

Let's proceed to step 4:
40 can be fit into 370 9 times, resulting in a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
The remainder is 10 after subtracting 360 from 370.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 40

Advancing to step 5:
When dividing 102 by 40, we get 2 with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 292.0
If we subtract 80 from 102, we get 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 40

On to step 6:
227 divided by 40 is 5 with a remainder of 27.
Use 5 as the next digit of our solution. 
Result so far: 2925.0
Subtracting 200 from 227 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
The number 40 fits into 270 6 times, leaving a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 2925.6
The remainder is 30 after subtracting 240 from 270.
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:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 2925.67
Deduct 280 from 300 and we're left 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.

Step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2925.675
Subtracting 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2925.675
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2925.675
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.

The final result is 2925.675 with a remainder of 0.0.