We look at the division of 107076 by 40 
Let's see how many times 40 fits into 107076.

Moving on to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

On to step 2:
40 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 40

Step 3:
40 goes into 107 2 times with a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 107 leaves us with 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 40

Let's proceed to step 4:
The number 40 fits into 270 6 times, leaving a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
Subtracting 240 from 270 leaves us with 30.
Fetch the next digit (7) from the dividend, attach it to 30 and continue: 307 / 40

Moving on to step 5:
If we divide 307 by 40, we get 7 and a remainder of 27.
The next digit of our result is 7. 
Result so far: 267.0
If we take 280 away from 307, we end up with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Advancing to step 6:
276 divided by 40 is 6 with a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 2676.0
Deduct 240 from 276 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
40 can be fit into 360 9 times, resulting in a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 2676.9
If we subtract 360 from 360, 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.

Advancing to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2676.9
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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2676.9
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.

The final outcome is 2676.9, with a leftover of 0.0.