We look at the division of 28091 by 40 
Let's see how many times 40 fits into 28091.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 40

On to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 40

Moving on to step 3:
When dividing 280 by 40, we get 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 280 away from 280, we end up with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

Going ahead to step 4:
40 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 70.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (1) from the dividend to 9 and continue with: 91 / 40

Let's proceed to step 5:
When dividing 91 by 40, we get 2 with a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 702.0
Subtracting 80 from 91 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 6:
When dividing 110 by 40, we get 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 702.2
The remainder is 30 after subtracting 80 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 702.27
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.

Moving on to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 702.275
Subtract 200 from 200 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.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 702.275
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.

Let's proceed to step 10:
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: 702.275
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.

In conclusion, the division gives 702.275 with a balance of 0.0.