We look at the division of 40413528 by 270 
Our goal is to divide 40413528 by 270.

Let's proceed to step 1:
The number 270 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 270

Step 2:
The number 270 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 270

Going ahead to step 3:
270 goes into 404 1 times with a remainder of 134.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 270 from 404 leaves us with 134.
Bring next digit (1) of the dividend behind the 134 and repeat the process: 1341 / 270

Step 4:
1341 divided by 270 is 4 with a remainder of 261.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtract 1080 from 1341 to get 261.
Fetch the next digit (3) from the dividend, attach it to 261 and continue: 2613 / 270

Step 5:
The number 270 fits into 2613 9 times, leaving a remainder of 183.
The number 9 becomes the next digit in our result. 
Result so far: 149.0
Subtracting 2430 from 2613 leaves us with 183.
Append the next digit (5) from the dividend to 183 and continue with: 1835 / 270

Step 6:
1835 divided by 270 is 6 with a remainder of 215.
Put 6 as the next digit of the answer. 
Result so far: 1496.0
If we subtract 1620 from 1835, we get 215.
Include the next digit (2) from the dividend after 215, then repeat: 2152 / 270

On to step 7:
270 can be fit into 2152 7 times, resulting in a remainder of 262.
Write down 7 as next digit of the result. 
Result so far: 14967.0
Deduct 1890 from 2152 and we're left with 262.
Fetch the next digit (8) from the dividend, attach it to 262 and continue: 2628 / 270

Moving on to step 8:
When dividing 2628 by 270, we get 9 with a remainder of 198.
Write down 9 as next digit of the result. 
Result so far: 149679.0
Subtracting 2430 from 2628 leaves us with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Advancing to step 9:
270 goes into 1980 7 times with a remainder of 90.
Use 7 as the next digit of our solution. 
Result so far: 149679.7
If we take 1890 away from 1980, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 10:
270 goes into 900 3 times with a remainder of 90.
The next digit of our result is 3. 
Result so far: 149679.73
Subtract 810 from 900 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 11:
270 goes into 900 3 times with a remainder of 90.
Write down 3 as next digit of the result. 
Result so far: 149679.733
If we subtract 810 from 900, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Our division results in 149679.733 with a remaining 0.009.