Brief answer: 40/1760=0.022727272727...
Detailed answer: Assuming by your wording, the problem is written out like this: 40/1760=?
An easy way is to take out the 0's. Take out one 0 from each number, making the problem 4/176.
Now, set up your problem. Draw a "house" and put the 4 inside. Put the 176 outside. If you know how to divide the old standard way, you're all set.
If you don't, go to this site:
http://www.ehow.com/how_8408827_divide-long-way.html
If you want to use a calculator, enter these keys:
40 / 1760 =
And you will get your answer.
I hope I helped! :)