We look at the division of 272373 by 40 
We're looking to find how many times 40 goes into 272373.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Advancing to step 2:
27 divided by 40 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 40

Advancing to step 3:
When dividing 272 by 40, we get 6 with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 32 after subtracting 240 from 272.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 40

Let's proceed to step 4:
When dividing 323 by 40, we get 8 with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 68.0
Subtracting 320 from 323 leaves us with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

On to step 5:
The number 40 fits into 37 0 times, leaving a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 680.0
If we take 0 away from 37, we end up with 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 40

Step 6:
When dividing 373 by 40, we get 9 with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 6809.0
Subtract 360 from 373 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 6809.3
If we subtract 120 from 130, we get 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 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 6809.32
Subtracting 80 from 100 leaves us 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.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6809.325
Subtract 200 from 200 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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6809.325
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.

Advancing 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: 6809.325
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.

The final outcome is 6809.325, with a leftover of 0.0.