We look at the division of 276234 by 40 
We're looking to find how many times 40 goes into 276234.

Moving on to step 1:
40 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

Step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Moving on to step 3:
276 divided by 40 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 240 from 276 and we're left with 36.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 40

Going ahead to step 4:
When dividing 362 by 40, we get 9 with a remainder of 2.
The next digit of our result is 9. 
Result so far: 69.0
The remainder is 2 after subtracting 360 from 362.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Moving on to step 5:
23 divided by 40 is 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 690.0
The remainder is 23 after subtracting 0 from 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 40

Moving on to step 6:
The number 40 fits into 234 5 times, leaving a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 6905.0
Deduct 200 from 234 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
If we divide 340 by 40, we get 8 and a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 6905.8
If we take 320 away from 340, 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6905.85
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6905.85
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.

Going ahead to step 10:
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: 6905.85
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.

In conclusion, the division gives 6905.85 with a balance of 0.0.