268457 divided by 40 
We're looking to find how many times 40 goes into 268457.

Going ahead to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 40

Step 2:
40 can be fit into 26 0 times, resulting in a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (8) of the dividend behind the 26 and repeat the process: 268 / 40

Moving on to step 3:
When dividing 268 by 40, we get 6 with a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 240 from 268 and we're left with 28.
Append the next digit (4) from the dividend to 28 and continue with: 284 / 40

On to step 4:
40 can be fit into 284 7 times, resulting in a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 67.0
The remainder is 4 after subtracting 280 from 284.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 40

Step 5:
40 goes into 45 1 times with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 671.0
The remainder is 5 after subtracting 40 from 45.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 40

Advancing to step 6:
When dividing 57 by 40, we get 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 6711.0
The remainder is 17 after subtracting 40 from 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
40 goes into 170 4 times with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 6711.4
Subtracting 160 from 170 leaves us with 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:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 6711.42
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6711.425
Subtract 200 from 200 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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6711.425
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6711.425
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 6711.425 and a remainder of 0.0.