Let's divide 270513 by 40
We want to divide 270513 by 40.

Advancing to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 40

Advancing to step 3:
When dividing 270 by 40, we get 6 with a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 30 after subtracting 240 from 270.
Fetch the next digit (5) from the dividend, attach it to 30 and continue: 305 / 40

Going ahead to step 4:
305 divided by 40 is 7 with a remainder of 25.
Record the quotient 7 as the next digit in the result. 
Result so far: 67.0
Deduct 280 from 305 and we're left with 25.
Grab the next digit (1) from the dividend, add it to 25, then carry on: 251 / 40

Step 5:
40 goes into 251 6 times with a remainder of 11.
The next digit of our result is 6. 
Result so far: 676.0
If we subtract 240 from 251, we get 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 40

On to step 6:
40 goes into 113 2 times with a remainder of 33.
Put 2 as the next digit of the answer. 
Result so far: 6762.0
Deduct 80 from 113 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
The number 40 fits into 330 8 times, leaving a remainder of 10.
The next digit of our result is 8. 
Result so far: 6762.8
If we subtract 320 from 330, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 6762.82
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.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 6762.825
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 6762.825
If we take 0 away from 0, we end up 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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6762.825
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.

The final outcome is 6762.825, with a leftover of 0.0.