Let's divide 278464 by 40
We're looking to find how many times 40 goes into 278464.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 40

Let's proceed 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
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (8) from the dividend, add it to 27, then carry on: 278 / 40

On to step 3:
The number 40 fits into 278 6 times, leaving a remainder of 38.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 38 after subtracting 240 from 278.
Include the next digit (4) from the dividend after 38, then repeat: 384 / 40

Step 4:
The number 40 fits into 384 9 times, leaving a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 69.0
Subtracting 360 from 384 leaves us with 24.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 40

Moving on to step 5:
The number 40 fits into 246 6 times, leaving a remainder of 6.
The next digit of our result is 6. 
Result so far: 696.0
Deduct 240 from 246 and we're left with 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 40

On to step 6:
If we divide 64 by 40, we get 1 and a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 6961.0
If we subtract 40 from 64, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 6961.6
Subtracting 240 from 240 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.

Advancing to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 6961.6
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 6961.6
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.

The final result is 6961.6 with a remainder of 0.0.