427994 divided by 40 
Our goal is to divide 427994 by 40.

On to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 40

Step 2:
42 divided by 40 is 1 with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 42 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 40

Moving on to step 3:
27 divided by 40 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 10.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 40

On to step 4:
The number 40 fits into 279 6 times, leaving a remainder of 39.
The number 6 becomes the next digit in our result. 
Result so far: 106.0
The remainder is 39 after subtracting 240 from 279.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 40

Step 5:
399 divided by 40 is 9 with a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 1069.0
The remainder is 39 after subtracting 360 from 399.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 40

Advancing to step 6:
40 goes into 394 9 times with a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 10699.0
The remainder is 34 after subtracting 360 from 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
340 divided by 40 is 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 10699.8
Subtracting 320 from 340 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.

Let's proceed to step 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10699.85
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10699.85
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10699.85
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.

After the division, we end up with 10699.85 and a remainder of 0.0.