We're dividing 91865 by 40 
We're looking to find how many times 40 goes into 91865.

Advancing to step 1:
40 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 40

Advancing to step 2:
91 divided by 40 is 2 with a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 91, we get 11.
Grab the next digit (8) from the dividend, add it to 11, then carry on: 118 / 40

Moving on to step 3:
40 goes into 118 2 times with a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtract 80 from 118 to get 38.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Advancing to step 4:
If we divide 386 by 40, we get 9 and a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 229.0
The remainder is 26 after subtracting 360 from 386.
Append the next digit (5) from the dividend to 26 and continue with: 265 / 40

Advancing to step 5:
When dividing 265 by 40, we get 6 with a remainder of 25.
The next digit of our result is 6. 
Result so far: 2296.0
The remainder is 25 after subtracting 240 from 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 6:
When dividing 250 by 40, we get 6 with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 2296.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2296.62
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 2296.625
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2296.625
Subtracting 0 from 0 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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2296.625
Subtract 0 from 0 to 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.

In conclusion, the division gives 2296.625 with a balance of 0.0.