We divide 67302 by 40
We want to divide 67302 by 40.

Going ahead to step 1:
40 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 40

Advancing to step 2:
67 divided by 40 is 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 67 to get 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 40

Step 3:
273 divided by 40 is 6 with a remainder of 33.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
If we subtract 240 from 273, we get 33.
Bring next digit (0) of the dividend behind the 33 and repeat the process: 330 / 40

Advancing to step 4:
330 divided by 40 is 8 with a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 168.0
Subtracting 320 from 330 leaves us with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

Going ahead to step 5:
40 can be fit into 102 2 times, resulting in a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 1682.0
If we subtract 80 from 102, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 6:
If we divide 220 by 40, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1682.5
If we take 200 away from 220, 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.

Going ahead to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1682.55
Subtracting 200 from 200 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 outcome is 1682.55, with a leftover of 0.0.