We look at the division of 276467 by 40 
We want to divide 276467 by 40.

Step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

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 take 0 away from 27, we end up with 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

Step 3:
276 divided by 40 is 6 with a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 36 after subtracting 240 from 276.
Take the next digit (4) from the dividend and append it to 36, then repeat: 364 / 40

Step 4:
364 divided by 40 is 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
Deduct 360 from 364 and we're left with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 40

Going ahead to step 5:
40 can be fit into 46 1 times, resulting in a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 691.0
If we take 40 away from 46, we end up with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Moving on to step 6:
If we divide 67 by 40, we get 1 and a remainder of 27.
The next digit of our result is 1. 
Result so far: 6911.0
Subtract 40 from 67 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
270 divided by 40 is 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 6911.6
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 6911.67
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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6911.675
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6911.675
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.

Advancing to step 11:
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: 6911.675
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.

Our division results in 6911.675 with a remaining 0.0.