Let's divide 279305 by 40
We want to divide 279305 by 40.

Let's proceed to step 1:
40 goes into 2 0 times with 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.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Moving on to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 40

Advancing to step 3:
If we divide 279 by 40, we get 6 and a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtract 240 from 279 to get 39.
Include the next digit (3) from the dividend after 39, then repeat: 393 / 40

Advancing to step 4:
40 can be fit into 393 9 times, resulting in a remainder of 33.
The next digit of our result is 9. 
Result so far: 69.0
If we subtract 360 from 393, we get 33.
Fetch the next digit (0) from the dividend, attach it to 33 and continue: 330 / 40

Going ahead to step 5:
The number 40 fits into 330 8 times, leaving a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 698.0
If we take 320 away from 330, we end up with 10.
Grab the next digit (5) from the dividend, add it to 10, then carry on: 105 / 40

Moving on to step 6:
If we divide 105 by 40, we get 2 and a remainder of 25.
Record the quotient 2 as the next digit in the result. 
Result so far: 6982.0
If we subtract 80 from 105, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 6982.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 6982.62
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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 6982.625
Subtract 200 from 200 to 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6982.625
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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 6982.625
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.

In conclusion, the division gives 6982.625 with a balance of 0.0.