102807 ÷ 40 
We want to divide 102807 by 40.

Step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

Advancing to step 2:
10 divided by 40 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 40

Let's proceed to step 3:
102 divided by 40 is 2 with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 102 leaves us with 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 40

On to step 4:
If we divide 228 by 40, we get 5 and a remainder of 28.
Use 5 as the next digit of our solution. 
Result so far: 25.0
The remainder is 28 after subtracting 200 from 228.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 40

On to step 5:
40 goes into 280 7 times with a remainder of 0.
The next digit of our result is 7. 
Result so far: 257.0
Deduct 280 from 280 and we're left with 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 40

On to step 6:
If we divide 7 by 40, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 2570.0
Subtract 0 from 7 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 2570.1
Deduct 40 from 70 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2570.17
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2570.175
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2570.175
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.

Let's proceed to step 11:
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: 2570.175
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.

The final outcome is 2570.175, with a leftover of 0.0.