Let's divide 276560 by 40
We're looking to find how many times 40 goes into 276560.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 40

Going ahead to step 2:
If we divide 27 by 40, we get 0 and a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 40

Let's proceed to step 3:
40 can be fit into 276 6 times, resulting in a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtracting 240 from 276 leaves us with 36.
Fetch the next digit (5) from the dividend, attach it to 36 and continue: 365 / 40

Moving on to step 4:
365 divided by 40 is 9 with a remainder of 5.
Put 9 as the next digit of the answer. 
Result so far: 69.0
If we subtract 360 from 365, we get 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 40

Advancing to step 5:
40 can be fit into 56 1 times, resulting in a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 691.0
Subtract 40 from 56 to get 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 40

Advancing to step 6:
The number 40 fits into 160 4 times, leaving a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 6914.0
If we subtract 160 from 160, 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.

Moving on to step 7:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6914.0
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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 6914.0
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.

The final result is 6914.0 with a remainder of 0.0.