274419 divided by 40 
We want to figure out the number of times 274419 can be divided by 40.

Step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 2:
40 goes into 27 0 times with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Going ahead to step 3:
40 can be fit into 274 6 times, resulting in a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we take 240 away from 274, we end up with 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

Step 4:
If we divide 344 by 40, we get 8 and a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 68.0
The remainder is 24 after subtracting 320 from 344.
Append the next digit (1) from the dividend to 24 and continue with: 241 / 40

On to step 5:
When dividing 241 by 40, we get 6 with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 686.0
The remainder is 1 after subtracting 240 from 241.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 40

Step 6:
If we divide 19 by 40, we get 0 and a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 6860.0
Subtract 0 from 19 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
190 divided by 40 is 4 with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 6860.4
If we take 160 away from 190, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 6860.47
Subtracting 280 from 300 leaves us 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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 6860.475
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:
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: 6860.475
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 6860.475
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.

Our division results in 6860.475 with a remaining 0.0.