Let's divide 292767 by 40
We want to figure out the number of times 292767 can be divided 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
If we take 0 away from 2, we end up with 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 40

Step 2:
40 goes into 29 0 times with a remainder of 29.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 29, we end up with 29.
Include the next digit (2) from the dividend after 29, then repeat: 292 / 40

Advancing to step 3:
The number 40 fits into 292 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 280 from 292 to get 12.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 40

On to step 4:
The number 40 fits into 127 3 times, leaving a remainder of 7.
The next digit of our result is 3. 
Result so far: 73.0
If we subtract 120 from 127, we get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 40

On to step 5:
76 divided by 40 is 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 731.0
Subtract 40 from 76 to get 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 40

Step 6:
40 can be fit into 367 9 times, resulting in a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 7319.0
The remainder is 7 after subtracting 360 from 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 7:
When dividing 70 by 40, we get 1 with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 7319.1
If we take 40 away from 70, we end up 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 7319.17
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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7319.175
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7319.175
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7319.175
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.

Our division results in 7319.175 with a remaining 0.0.