We divide 270717 by 40
We want to figure out the number of times 270717 can be divided by 40.

Moving on 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
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Going ahead to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 40

Moving on to step 3:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 240 away from 270, we end up with 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 40

Advancing to step 4:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 67.0
If we take 280 away from 307, we end up with 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 40

Step 5:
40 goes into 271 6 times with a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 676.0
The remainder is 31 after subtracting 240 from 271.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 40

Moving on to step 6:
40 goes into 317 7 times with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 6767.0
If we subtract 280 from 317, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 6767.9
Subtracting 360 from 370 leaves us 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.

Step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 6767.92
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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6767.925
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 6767.925
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6767.925
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.

The final result is 6767.925 with a remainder of 0.0.