We're dividing 272044 by 40 
Let's see how many times 40 fits into 272044.

Going ahead to step 1:
40 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Advancing to step 2:
40 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 40

Advancing to step 3:
If we divide 272 by 40, we get 6 and a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 240 from 272 to get 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 40

Step 4:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 68.0
If we take 320 away from 320, we end up with 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 40

On to step 5:
When dividing 4 by 40, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 680.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

On to step 6:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 6801.0
The remainder is 4 after subtracting 40 from 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
40 divided by 40 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 6801.1
Subtracting 40 from 40 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.

Moving on to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6801.1
Subtracting 0 from 0 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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6801.1
If we take 0 away from 0, 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.

After the division, we end up with 6801.1 and a remainder of 0.0.