We're dividing 273530 by 40 
We're looking to find how many times 40 goes into 273530.

On to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Moving on to step 2:
27 divided by 40 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 40

Advancing to step 3:
40 can be fit into 273 6 times, resulting in a remainder of 33.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 240 from 273 and we're left with 33.
Include the next digit (5) from the dividend after 33, then repeat: 335 / 40

On to step 4:
When dividing 335 by 40, we get 8 with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 68.0
Subtract 320 from 335 to get 15.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 40

Going ahead to step 5:
153 divided by 40 is 3 with a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 683.0
If we take 120 away from 153, we end up with 33.
Take the next digit (0) from the dividend and append it to 33, then repeat: 330 / 40

Going ahead to step 6:
40 can be fit into 330 8 times, resulting in a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 6838.0
If we take 320 away from 330, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 6838.2
The remainder is 20 after subtracting 80 from 100.
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:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6838.25
If we subtract 200 from 200, 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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6838.25
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6838.25
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.

The final result is 6838.25 with a remainder of 0.0.