27453263 divided by 40 
We want to divide 27453263 by 40.

Step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On 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
Deduct 0 from 27 and we're left with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Going ahead to step 3:
If we divide 274 by 40, we get 6 and a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 240 from 274 leaves us with 34.
Take the next digit (5) from the dividend and append it to 34, then repeat: 345 / 40

On to step 4:
345 divided by 40 is 8 with a remainder of 25.
Record the quotient 8 as the next digit in the result. 
Result so far: 68.0
If we take 320 away from 345, we end up with 25.
Append the next digit (3) from the dividend to 25 and continue with: 253 / 40

Moving on to step 5:
253 divided by 40 is 6 with a remainder of 13.
The number 6 becomes the next digit in our result. 
Result so far: 686.0
Deduct 240 from 253 and we're left with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

On to step 6:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 6863.0
The remainder is 12 after subtracting 120 from 132.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 40

Advancing to step 7:
40 goes into 126 3 times with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 68633.0
The remainder is 6 after subtracting 120 from 126.
Bring next digit (3) of the dividend behind the 6 and repeat the process: 63 / 40

Going ahead to step 8:
When dividing 63 by 40, we get 1 with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 686331.0
If we subtract 40 from 63, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
230 divided by 40 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 686331.5
Deduct 200 from 230 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.

Let's proceed to step 10:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 686331.57
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.

On to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 686331.575
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.

Going ahead to step 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 686331.575
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.

Advancing to step 13:
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: 686331.575
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.

The final outcome is 686331.575, with a leftover of 0.0.