27/40 as a decimal is 0.675
step1: because the numerator is (27) is smaller than the denominator (40), you put the zero first to add one zero to the right of the numerator
270/40
step2: multiple 40 to get a number smaller than 270
40x6=240
6 is the first number after the comma.
then: 270-240=30
step 3: add another zero and you have 200, that number it’s a multiple of 40, so you’re division is: 40x5=200