We're dividing 273673 by 40 
We want to divide 273673 by 40.

Advancing 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
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Let's proceed to step 2:
27 divided by 40 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 40

Advancing to step 3:
40 can be fit into 273 6 times, resulting in a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 240 from 273 leaves us with 33.
Fetch the next digit (6) from the dividend, attach it to 33 and continue: 336 / 40

Step 4:
40 can be fit into 336 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
If we take 320 away from 336, we end up with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 40

Let's proceed to step 5:
If we divide 167 by 40, we get 4 and a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 684.0
The remainder is 7 after subtracting 160 from 167.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Advancing to step 6:
73 divided by 40 is 1 with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 6841.0
If we subtract 40 from 73, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 6841.8
If we subtract 320 from 330, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 6841.82
Deduct 80 from 100 and we're left 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 6841.825
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 6841.825
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6841.825
If we subtract 0 from 0, 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.

The quotient of the division is 6841.825, and the remainder is 0.0.