We look at the division of 42991440 by 961 
We're looking to find how many times 961 goes into 42991440.

Going ahead to step 1:
When dividing 4 by 961, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 961

Advancing to step 2:
961 goes into 42 0 times with a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 42, we get 42.
Append the next digit (9) from the dividend to 42 and continue with: 429 / 961

Going ahead to step 3:
If we divide 429 by 961, we get 0 and a remainder of 429.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 429 and we're left with 429.
Bring next digit (9) of the dividend behind the 429 and repeat the process: 4299 / 961

Going ahead to step 4:
If we divide 4299 by 961, we get 4 and a remainder of 455.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3844 away from 4299, we end up with 455.
Grab the next digit (1) from the dividend, add it to 455, then carry on: 4551 / 961

Moving on to step 5:
The number 961 fits into 4551 4 times, leaving a remainder of 707.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtract 3844 from 4551 to get 707.
Bring next digit (4) of the dividend behind the 707 and repeat the process: 7074 / 961

On to step 6:
961 goes into 7074 7 times with a remainder of 347.
Use 7 as the next digit of our solution. 
Result so far: 447.0
Subtract 6727 from 7074 to get 347.
Bring next digit (4) of the dividend behind the 347 and repeat the process: 3474 / 961

Going ahead to step 7:
961 can be fit into 3474 3 times, resulting in a remainder of 591.
Put 3 as the next digit of the answer. 
Result so far: 4473.0
Deduct 2883 from 3474 and we're left with 591.
Append the next digit (0) from the dividend to 591 and continue with: 5910 / 961

Let's proceed to step 8:
5910 divided by 961 is 6 with a remainder of 144.
Write down 6 as next digit of the result. 
Result so far: 44736.0
Deduct 5766 from 5910 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Going ahead to step 9:
The number 961 fits into 1440 1 times, leaving a remainder of 479.
The number 1 becomes the next digit in our result. 
Result so far: 44736.1
If we subtract 961 from 1440, we get 479.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4790, and continue the process.

Moving on to step 10:
When dividing 4790 by 961, we get 4 with a remainder of 946.
Record the quotient 4 as the next digit in the result. 
Result so far: 44736.14
Deduct 3844 from 4790 and we're left with 946.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9460, and continue the process.

Going ahead to step 11:
When dividing 9460 by 961, we get 9 with a remainder of 811.
Record the quotient 9 as the next digit in the result. 
Result so far: 44736.149
Subtracting 8649 from 9460 leaves us with 811.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8110, and continue the process.

On to step 12:
When dividing 8110 by 961, we get 8 with a remainder of 422.
Put 8 as the next digit of the answer. 
Result so far: 44736.1498
If we take 7688 away from 8110, we end up with 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

Step 13:
4220 divided by 961 is 4 with a remainder of 376.
Use 4 as the next digit of our solution. 
Result so far: 44736.14984
Subtracting 3844 from 4220 leaves us with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 14:
If we divide 3760 by 961, we get 3 and a remainder of 877.
The number 3 becomes the next digit in our result. 
Result so far: 44736.149843
Deduct 2883 from 3760 and we're left with 877.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8770, and continue the process.

Let's proceed to step 15:
8770 divided by 961 is 9 with a remainder of 121.
Record the quotient 9 as the next digit in the result. 
Result so far: 44736.1498439
Subtracting 8649 from 8770 leaves us with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Going ahead to step 16:
1210 divided by 961 is 1 with a remainder of 249.
Record the quotient 1 as the next digit in the result. 
Result so far: 44736.14984391
Deduct 961 from 1210 and we're left with 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

The final result is 44736.14984391 with a remainder of 2.49e-07.