We divide 276805 by 40
We want to divide 276805 by 40.

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
If we take 0 away from 2, we end up with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Let's proceed 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.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

On to step 3:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 6.0
Subtracting 240 from 276 leaves us with 36.
Append the next digit (8) from the dividend to 36 and continue with: 368 / 40

Step 4:
368 divided by 40 is 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
If we take 360 away from 368, we end up with 8.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 40

Advancing to step 5:
40 goes into 80 2 times with a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 692.0
If we take 80 away from 80, we end up with 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 40

Step 6:
If we divide 5 by 40, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 6920.0
Subtract 0 from 5 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
When dividing 50 by 40, we get 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 6920.1
If we take 40 away from 50, 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 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 6920.12
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 6920.125
The remainder is 0 after subtracting 200 from 200.
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6920.125
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6920.125
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.

After the division, we end up with 6920.125 and a remainder of 0.0.