Let's divide 267788 by 40
We want to divide 267788 by 40.

Let's proceed to step 1:
2 divided by 40 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

Moving on to step 2:
When dividing 26 by 40, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 40

Going ahead to step 3:
267 divided by 40 is 6 with a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
The remainder is 27 after subtracting 240 from 267.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 40

On to step 4:
The number 40 fits into 277 6 times, leaving a remainder of 37.
Write down 6 as next digit of the result. 
Result so far: 66.0
If we subtract 240 from 277, we get 37.
Append the next digit (8) from the dividend to 37 and continue with: 378 / 40

On to step 5:
When dividing 378 by 40, we get 9 with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 669.0
Subtracting 360 from 378 leaves us with 18.
Append the next digit (8) from the dividend to 18 and continue with: 188 / 40

Advancing to step 6:
The number 40 fits into 188 4 times, leaving a remainder of 28.
The next digit of our result is 4. 
Result so far: 6694.0
If we take 160 away from 188, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 6694.7
Subtract 280 from 280 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.

Going ahead 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: 6694.7
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.

Going ahead to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6694.7
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.

After the division, we end up with 6694.7 and a remainder of 0.0.