Let's divide 260678 by 40
We want to divide 260678 by 40.

On to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 40

Moving on to step 2:
40 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 40

Step 3:
When dividing 260 by 40, we get 6 with a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 240 from 260, we get 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 40

Going ahead to step 4:
If we divide 206 by 40, we get 5 and a remainder of 6.
Put 5 as the next digit of the answer. 
Result so far: 65.0
The remainder is 6 after subtracting 200 from 206.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 40

Going ahead to step 5:
67 divided by 40 is 1 with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 651.0
The remainder is 27 after subtracting 40 from 67.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Step 6:
40 goes into 278 6 times with a remainder of 38.
The number 6 becomes the next digit in our result. 
Result so far: 6516.0
Deduct 240 from 278 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 6516.9
Deduct 360 from 380 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.

Step 8:
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: 6516.95
If we take 200 away from 200, 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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 6516.95
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6516.95
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.

In conclusion, the division gives 6516.95 with a balance of 0.0.