We look at the division of 40672211 by 27 
We want to figure out the number of times 40672211 can be divided by 27.

On to step 1:
27 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 27

Step 2:
The number 27 fits into 40 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 27 from 40 leaves us with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 27

Step 3:
If we divide 136 by 27, we get 5 and a remainder of 1.
The next digit of our result is 5. 
Result so far: 15.0
Deduct 135 from 136 and we're left with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 27

Advancing to step 4:
17 divided by 27 is 0 with a remainder of 17.
The next digit of our result is 0. 
Result so far: 150.0
The remainder is 17 after subtracting 0 from 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 27

Step 5:
172 divided by 27 is 6 with a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 1506.0
If we subtract 162 from 172, we get 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 27

Step 6:
When dividing 102 by 27, we get 3 with a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 15063.0
The remainder is 21 after subtracting 81 from 102.
Bring next digit (1) of the dividend behind the 21 and repeat the process: 211 / 27

Advancing to step 7:
27 goes into 211 7 times with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 150637.0
The remainder is 22 after subtracting 189 from 211.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 27

Going ahead to step 8:
When dividing 221 by 27, we get 8 with a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 1506378.0
Subtracting 216 from 221 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 9:
50 divided by 27 is 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1506378.1
The remainder is 23 after subtracting 27 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 10:
If we divide 230 by 27, we get 8 and a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 1506378.18
The remainder is 14 after subtracting 216 from 230.
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 11:
The number 27 fits into 140 5 times, leaving a remainder of 5.
The next digit of our result is 5. 
Result so far: 1506378.185
Subtract 135 from 140 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 12:
When dividing 50 by 27, we get 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 1506378.1851
Subtracting 27 from 50 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 13:
27 can be fit into 230 8 times, resulting in a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 1506378.18518
If we take 216 away from 230, 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 14:
When dividing 140 by 27, we get 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 1506378.185185
If we take 135 away from 140, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 15:
27 goes into 50 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1506378.1851851
Subtracting 27 from 50 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 16:
The number 27 fits into 230 8 times, leaving a remainder of 14.
The next digit of our result is 8. 
Result so far: 1506378.18518518
Deduct 216 from 230 and we're left 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.

The final result is 1506378.18518518 with a remainder of 1.4e-08.