Let's divide 672102 by 40
We're looking to find how many times 40 goes into 672102.

Advancing to step 1:
If we divide 6 by 40, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Moving on to step 2:
40 goes into 67 1 times with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 40

On to step 3:
272 divided by 40 is 6 with a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we subtract 240 from 272, we get 32.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 40

Going ahead to step 4:
40 can be fit into 321 8 times, resulting in a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 168.0
Deduct 320 from 321 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Going ahead to step 5:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 1680.0
If we take 0 away from 10, we end up with 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 40

Going ahead to step 6:
The number 40 fits into 102 2 times, leaving a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 16802.0
The remainder is 22 after subtracting 80 from 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
220 divided by 40 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 16802.5
If we take 200 away from 220, 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.

Step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 16802.55
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.

The final outcome is 16802.55, with a leftover of 0.0.