Let's divide 427876 by 40
We want to figure out the number of times 427876 can be divided by 40.

Going ahead to step 1:
The number 40 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 40

Let's proceed to step 2:
40 goes into 42 1 times with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 42, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Let's proceed to step 3:
40 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (8) from the dividend, attach it to 27 and continue: 278 / 40

Moving on to step 4:
40 can be fit into 278 6 times, resulting in a remainder of 38.
The next digit of our result is 6. 
Result so far: 106.0
The remainder is 38 after subtracting 240 from 278.
Fetch the next digit (7) from the dividend, attach it to 38 and continue: 387 / 40

Let's proceed to step 5:
If we divide 387 by 40, we get 9 and a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 1069.0
If we subtract 360 from 387, we get 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 40

Moving on 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: 10696.0
If we subtract 240 from 276, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
If we divide 360 by 40, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 10696.9
The remainder is 0 after subtracting 360 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10696.9
The remainder is 0 after subtracting 0 from 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 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10696.9
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 10696.9 with a balance of 0.0.