We divide 40321092 by 961
We want to divide 40321092 by 961.

Let's proceed to step 1:
961 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 961

Moving on to step 2:
If we divide 40 by 961, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 961

Advancing to step 3:
961 goes into 403 0 times with a remainder of 403.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 403, we get 403.
Include the next digit (2) from the dividend after 403, then repeat: 4032 / 961

Moving on to step 4:
When dividing 4032 by 961, we get 4 with a remainder of 188.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 3844 from 4032 and we're left with 188.
Take the next digit (1) from the dividend and append it to 188, then repeat: 1881 / 961

Advancing to step 5:
961 goes into 1881 1 times with a remainder of 920.
Write down 1 as next digit of the result. 
Result so far: 41.0
Subtracting 961 from 1881 leaves us with 920.
Bring next digit (0) of the dividend behind the 920 and repeat the process: 9200 / 961

Step 6:
The number 961 fits into 9200 9 times, leaving a remainder of 551.
The number 9 becomes the next digit in our result. 
Result so far: 419.0
Subtracting 8649 from 9200 leaves us with 551.
Grab the next digit (9) from the dividend, add it to 551, then carry on: 5519 / 961

Moving on to step 7:
When dividing 5519 by 961, we get 5 with a remainder of 714.
The next digit of our result is 5. 
Result so far: 4195.0
Deduct 4805 from 5519 and we're left with 714.
Take the next digit (2) from the dividend and append it to 714, then repeat: 7142 / 961

Advancing to step 8:
961 can be fit into 7142 7 times, resulting in a remainder of 415.
Use 7 as the next digit of our solution. 
Result so far: 41957.0
Deduct 6727 from 7142 and we're left with 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

On to step 9:
961 can be fit into 4150 4 times, resulting in a remainder of 306.
The number 4 becomes the next digit in our result. 
Result so far: 41957.4
Deduct 3844 from 4150 and we're left with 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Moving on to step 10:
961 goes into 3060 3 times with a remainder of 177.
Put 3 as the next digit of the answer. 
Result so far: 41957.43
Deduct 2883 from 3060 and we're left with 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Advancing to step 11:
If we divide 1770 by 961, we get 1 and a remainder of 809.
The number 1 becomes the next digit in our result. 
Result so far: 41957.431
If we subtract 961 from 1770, we get 809.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8090, and continue the process.

Advancing to step 12:
When dividing 8090 by 961, we get 8 with a remainder of 402.
The next digit of our result is 8. 
Result so far: 41957.4318
Subtract 7688 from 8090 to get 402.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4020, and continue the process.

On to step 13:
961 can be fit into 4020 4 times, resulting in a remainder of 176.
Record the quotient 4 as the next digit in the result. 
Result so far: 41957.43184
The remainder is 176 after subtracting 3844 from 4020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 14:
When dividing 1760 by 961, we get 1 with a remainder of 799.
The number 1 becomes the next digit in our result. 
Result so far: 41957.431841
Deduct 961 from 1760 and we're left with 799.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7990, and continue the process.

Moving on to step 15:
7990 divided by 961 is 8 with a remainder of 302.
Write down 8 as next digit of the result. 
Result so far: 41957.4318418
Subtracting 7688 from 7990 leaves us with 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Step 16:
961 can be fit into 3020 3 times, resulting in a remainder of 137.
The number 3 becomes the next digit in our result. 
Result so far: 41957.43184183
Deduct 2883 from 3020 and we're left with 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

The final outcome is 41957.43184183, with a leftover of 1.37e-07.