267454 ÷ 40 
We're looking to find how many times 40 goes into 267454.

Let's proceed to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 40

Let's proceed to step 3:
When dividing 267 by 40, we get 6 with a remainder of 27.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 240 from 267 to get 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 40

On to step 4:
If we divide 274 by 40, we get 6 and a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 66.0
Subtract 240 from 274 to get 34.
Grab the next digit (5) from the dividend, add it to 34, then carry on: 345 / 40

Let's proceed to step 5:
40 can be fit into 345 8 times, resulting in a remainder of 25.
The next digit of our result is 8. 
Result so far: 668.0
The remainder is 25 after subtracting 320 from 345.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 40

Moving on to step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 6686.0
If we take 240 away from 254, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
40 goes into 140 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 6686.3
If we take 120 away from 140, 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 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6686.35
If we subtract 200 from 200, 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.

Advancing to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6686.35
Subtract 0 from 0 to 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6686.35
Subtract 0 from 0 to 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 6686.35, and the remainder is 0.0.