We divide 270706 by 40
We're looking to find how many times 40 goes into 270706.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

On to step 3:
When dividing 270 by 40, we get 6 with a remainder of 30.
The next digit of our result is 6. 
Result so far: 6.0
Subtracting 240 from 270 leaves us with 30.
Append the next digit (7) from the dividend to 30 and continue with: 307 / 40

Let's proceed to step 4:
When dividing 307 by 40, we get 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 67.0
Subtract 280 from 307 to get 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Advancing to step 5:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 676.0
The remainder is 30 after subtracting 240 from 270.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

Step 6:
If we divide 306 by 40, we get 7 and a remainder of 26.
Record the quotient 7 as the next digit in the result. 
Result so far: 6767.0
If we subtract 280 from 306, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 6767.6
The remainder is 20 after subtracting 240 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6767.65
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6767.65
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6767.65
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.

The final result is 6767.65 with a remainder of 0.0.