We're dividing 27260325 by 40 
We want to divide 27260325 by 40.

Moving on to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Let's proceed to step 2:
The number 40 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 40

Moving on to step 3:
The number 40 fits into 272 6 times, leaving a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 240 away from 272, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 40

Let's proceed to step 4:
40 can be fit into 326 8 times, resulting in a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 68.0
Subtracting 320 from 326 leaves us with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Let's proceed to step 5:
40 can be fit into 60 1 times, resulting in a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 681.0
If we subtract 40 from 60, we get 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 40

Let's proceed to step 6:
40 can be fit into 203 5 times, resulting in a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 6815.0
Subtracting 200 from 203 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 7:
If we divide 32 by 40, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 68150.0
Subtract 0 from 32 to get 32.
Take the next digit (5) from the dividend and append it to 32, then repeat: 325 / 40

Advancing to step 8:
If we divide 325 by 40, we get 8 and a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 681508.0
Subtracting 320 from 325 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 9:
40 goes into 50 1 times with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 681508.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 681508.12
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 681508.125
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.

Step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 681508.125
Deduct 0 from 0 and we're left 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 13:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 681508.125
Subtracting 0 from 0 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.

In conclusion, the division gives 681508.125 with a balance of 0.0.