Let's divide 92081 by 40
Let's see how many times 40 fits into 92081.

Step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 40

On to step 2:
40 can be fit into 92 2 times, resulting in a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 80 from 92 and we're left with 12.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 40

Moving on to step 3:
The number 40 fits into 120 3 times, leaving a remainder of 0.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 120 from 120 and we're left with 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 40

Step 4:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 230.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Moving on to step 5:
If we divide 81 by 40, we get 2 and a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2302.0
Subtracting 80 from 81 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 6:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 2302.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 2302.02
The remainder is 20 after subtracting 80 from 100.
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:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2302.025
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2302.025
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.

Going ahead to step 10:
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: 2302.025
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 2302.025 with a balance of 0.0.