We divide 91076 by 40
We want to divide 91076 by 40.

On to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (1) of the dividend behind the 9 and repeat the process: 91 / 40

On to step 2:
If we divide 91 by 40, we get 2 and a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Append the next digit (0) from the dividend to 11 and continue with: 110 / 40

Advancing to step 3:
The number 40 fits into 110 2 times, leaving a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
The remainder is 30 after subtracting 80 from 110.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 40

Going ahead to step 4:
40 can be fit into 307 7 times, resulting in a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 227.0
If we take 280 away from 307, we end up with 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 40

Step 5:
276 divided by 40 is 6 with a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 2276.0
Subtract 240 from 276 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 6:
360 divided by 40 is 9 with a remainder of 0.
The next digit of our result is 9. 
Result so far: 2276.9
If we subtract 360 from 360, we get 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 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2276.9
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
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: 2276.9
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.

After the division, we end up with 2276.9 and a remainder of 0.0.