We look at the division of 16270 by 40 
We want to divide 16270 by 40.

Let's proceed to step 1:
1 divided by 40 is 0 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.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 40

Advancing to step 2:
When dividing 16 by 40, we get 0 with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 16 to get 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 40

Step 3:
When dividing 162 by 40, we get 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 2 after subtracting 160 from 162.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 4:
40 goes into 27 0 times with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 40.0
Subtract 0 from 27 to get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

On to step 5:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 406.0
Deduct 240 from 270 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 6:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 406.7
The remainder is 20 after subtracting 280 from 300.
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 7:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 406.75
If we take 200 away from 200, 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.

Step 8:
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: 406.75
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 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 406.75
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.

After the division, we end up with 406.75 and a remainder of 0.0.