We look at the division of 91200 by 40 
We're looking to find how many times 40 goes into 91200.

Going ahead to step 1:
40 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 40

Moving on to step 2:
The number 40 fits into 91 2 times, leaving a remainder of 11.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 91, we get 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 40

Going ahead to step 3:
112 divided by 40 is 2 with a remainder of 32.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 80 from 112 leaves us with 32.
Grab the next digit (0) from the dividend, add it to 32, then carry on: 320 / 40

Going ahead to step 4:
When dividing 320 by 40, we get 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 228.0
Subtracting 320 from 320 leaves us with 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 40

Step 5:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2280.0
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 6:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2280.0
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.

Moving on to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2280.0
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.

The final result is 2280.0 with a remainder of 0.0.