We're dividing 270603 by 40 
We want to divide 270603 by 40.

Step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 40

Moving on to step 2:
40 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 40

Let's proceed to step 3:
When dividing 270 by 40, we get 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
The remainder is 30 after subtracting 240 from 270.
Fetch the next digit (6) from the dividend, attach it to 30 and continue: 306 / 40

Advancing to step 4:
If we divide 306 by 40, we get 7 and a remainder of 26.
The next digit of our result is 7. 
Result so far: 67.0
Deduct 280 from 306 and we're left with 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 40

On to step 5:
260 divided by 40 is 6 with a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 676.0
Deduct 240 from 260 and we're left with 20.
Bring next digit (3) of the dividend behind the 20 and repeat the process: 203 / 40

Let's proceed to step 6:
When dividing 203 by 40, we get 5 with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 6765.0
The remainder is 3 after subtracting 200 from 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 6765.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 6765.07
Deduct 280 from 300 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 6765.075
If we subtract 200 from 200, 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 6765.075
Subtract 0 from 0 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 11:
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: 6765.075
Subtract 0 from 0 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.

After the division, we end up with 6765.075 and a remainder of 0.0.