We're dividing 27021 by 40 
Our goal is to divide 27021 by 40.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

Advancing to step 2:
When dividing 27 by 40, we get 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 40

Advancing to step 3:
270 divided by 40 is 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 240 from 270 and we're left with 30.
Grab the next digit (2) from the dividend, add it to 30, then carry on: 302 / 40

Going ahead to step 4:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 67.0
Subtracting 280 from 302 leaves us with 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 40

On to step 5:
When dividing 221 by 40, we get 5 with a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 675.0
The remainder is 21 after subtracting 200 from 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 6:
If we divide 210 by 40, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 675.5
Subtract 200 from 210 to 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.

Moving on to step 7:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 675.52
Deduct 80 from 100 and we're left 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 675.525
Subtracting 200 from 200 leaves us 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.

Going ahead to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 675.525
The remainder is 0 after subtracting 0 from 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 675.525
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 675.525 with a remaining 0.0.