We look at the division of 271438 by 40 
We want to divide 271438 by 40.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Step 2:
When dividing 27 by 40, we get 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 (1) from the dividend, add it to 27, then carry on: 271 / 40

Let's proceed to step 3:
If we divide 271 by 40, we get 6 and a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 240 from 271 leaves us with 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

On to step 4:
314 divided by 40 is 7 with a remainder of 34.
The next digit of our result is 7. 
Result so far: 67.0
Subtracting 280 from 314 leaves us with 34.
Bring next digit (3) of the dividend behind the 34 and repeat the process: 343 / 40

Let's proceed to step 5:
40 goes into 343 8 times with a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 678.0
If we take 320 away from 343, we end up with 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 40

On to step 6:
238 divided by 40 is 5 with a remainder of 38.
The next digit of our result is 5. 
Result so far: 6785.0
Subtracting 200 from 238 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
When dividing 380 by 40, we get 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 6785.9
If we subtract 360 from 380, we 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.

Moving on to step 8:
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: 6785.95
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 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6785.95
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 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6785.95
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 6785.95 and a remainder of 0.0.