We look at the division of 271989 by 40 
We want to figure out the number of times 271989 can be divided by 40.

Going ahead to step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Moving on to step 2:
40 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 40

On to step 3:
When dividing 271 by 40, we get 6 with a remainder of 31.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 240 from 271 leaves us with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 40

Let's proceed to step 4:
When dividing 319 by 40, we get 7 with a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
Deduct 280 from 319 and we're left with 39.
Include the next digit (8) from the dividend after 39, then repeat: 398 / 40

Moving on to step 5:
40 can be fit into 398 9 times, resulting in a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 679.0
The remainder is 38 after subtracting 360 from 398.
Grab the next digit (9) from the dividend, add it to 38, then carry on: 389 / 40

Let's proceed to step 6:
The number 40 fits into 389 9 times, leaving a remainder of 29.
The next digit of our result is 9. 
Result so far: 6799.0
The remainder is 29 after subtracting 360 from 389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
290 divided by 40 is 7 with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 6799.7
Subtract 280 from 290 to 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.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 6799.72
If we take 80 away from 100, 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 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6799.725
Deduct 200 from 200 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6799.725
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.

On to step 11:
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: 6799.725
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.

In conclusion, the division gives 6799.725 with a balance of 0.0.