We divide 40132860 by 270
We want to figure out the number of times 40132860 can be divided by 270.

Moving on to step 1:
The number 270 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 270

Advancing to step 2:
When dividing 40 by 270, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 270

Advancing to step 3:
270 can be fit into 401 1 times, resulting in a remainder of 131.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 270 from 401 leaves us with 131.
Include the next digit (3) from the dividend after 131, then repeat: 1313 / 270

Moving on to step 4:
When dividing 1313 by 270, we get 4 with a remainder of 233.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 1080 from 1313 leaves us with 233.
Grab the next digit (2) from the dividend, add it to 233, then carry on: 2332 / 270

On to step 5:
The number 270 fits into 2332 8 times, leaving a remainder of 172.
The number 8 becomes the next digit in our result. 
Result so far: 148.0
Deduct 2160 from 2332 and we're left with 172.
Fetch the next digit (8) from the dividend, attach it to 172 and continue: 1728 / 270

Advancing to step 6:
The number 270 fits into 1728 6 times, leaving a remainder of 108.
Put 6 as the next digit of the answer. 
Result so far: 1486.0
Subtracting 1620 from 1728 leaves us with 108.
Include the next digit (6) from the dividend after 108, then repeat: 1086 / 270

Let's proceed to step 7:
If we divide 1086 by 270, we get 4 and a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 14864.0
Subtract 1080 from 1086 to get 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 270

Step 8:
If we divide 60 by 270, we get 0 and a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 148640.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 9:
600 divided by 270 is 2 with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 148640.2
Subtracting 540 from 600 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
600 divided by 270 is 2 with a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 148640.22
Deduct 540 from 600 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 148640.22 and a remainder of 0.06.