We divide 91795700 by 40
We're looking to find how many times 40 goes into 91795700.

Moving on to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

On to step 2:
If we divide 91 by 40, we get 2 and a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 40

Moving on to step 3:
40 goes into 117 2 times with a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 22.0
The remainder is 37 after subtracting 80 from 117.
Append the next digit (9) from the dividend to 37 and continue with: 379 / 40

On to step 4:
When dividing 379 by 40, we get 9 with a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 229.0
If we take 360 away from 379, we end up with 19.
Grab the next digit (5) from the dividend, add it to 19, then carry on: 195 / 40

Going ahead to step 5:
195 divided by 40 is 4 with a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 2294.0
If we subtract 160 from 195, we get 35.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 40

Advancing to step 6:
40 goes into 357 8 times with a remainder of 37.
Write down 8 as next digit of the result. 
Result so far: 22948.0
If we subtract 320 from 357, we get 37.
Fetch the next digit (0) from the dividend, attach it to 37 and continue: 370 / 40

Advancing to step 7:
When dividing 370 by 40, we get 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 229489.0
Deduct 360 from 370 and we're left with 10.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 40

Advancing to step 8:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 2294892.0
If we take 80 away from 100, we end up 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 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2294892.5
Subtracting 200 from 200 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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2294892.5
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2294892.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2294892.5 with a remaining 0.0.