We look at the division of 274760 by 40 
We want to divide 274760 by 40.

Moving on to step 1:
2 divided by 40 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

On to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Advancing to step 3:
40 can be fit into 274 6 times, resulting in a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 240 from 274 leaves us with 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 40

Moving on to step 4:
347 divided by 40 is 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 68.0
The remainder is 27 after subtracting 320 from 347.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 40

Let's proceed to step 5:
The number 40 fits into 276 6 times, leaving a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 686.0
Subtract 240 from 276 to get 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 40

Going ahead to step 6:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 6869.0
Subtract 360 from 360 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 7:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6869.0
Deduct 0 from 0 and we're left 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.

Advancing to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6869.0
If we subtract 0 from 0, 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.

In conclusion, the division gives 6869.0 with a balance of 0.0.