We look at the division of 276015 by 40 
Our goal is to divide 276015 by 40.

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.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Moving on to step 2:
40 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Going ahead to step 3:
If we divide 276 by 40, we get 6 and a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 240 from 276 and we're left with 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 40

Moving on to step 4:
If we divide 360 by 40, we get 9 and a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
Subtracting 360 from 360 leaves us with 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 40

Advancing to step 5:
If we divide 1 by 40, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 690.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 40

Step 6:
15 divided by 40 is 0 with a remainder of 15.
Put 0 as the next digit of the answer. 
Result so far: 6900.0
Subtracting 0 from 15 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
The number 40 fits into 150 3 times, leaving a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 6900.3
Deduct 120 from 150 and we're left 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.

Advancing to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 6900.37
If we take 280 away from 300, 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6900.375
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 6900.375
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.
Record the quotient 0 as the next digit in the result. 
Result so far: 6900.375
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 6900.375 and a remainder of 0.0.