We're dividing 91937938 by 40 
We want to figure out the number of times 91937938 can be divided by 40.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 40

Going ahead to step 2:
When dividing 91 by 40, we get 2 with a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 80 from 91 to get 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

Moving on to step 3:
The number 40 fits into 119 2 times, leaving a remainder of 39.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
If we take 80 away from 119, we end up with 39.
Bring next digit (3) of the dividend behind the 39 and repeat the process: 393 / 40

Advancing to step 4:
The number 40 fits into 393 9 times, leaving a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 229.0
If we subtract 360 from 393, we get 33.
Include the next digit (7) from the dividend after 33, then repeat: 337 / 40

Step 5:
337 divided by 40 is 8 with a remainder of 17.
Write down 8 as next digit of the result. 
Result so far: 2298.0
Deduct 320 from 337 and we're left with 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 40

Going ahead to step 6:
40 can be fit into 179 4 times, resulting in a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 22984.0
If we take 160 away from 179, we end up with 19.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 40

Let's proceed to step 7:
40 can be fit into 193 4 times, resulting in a remainder of 33.
Put 4 as the next digit of the answer. 
Result so far: 229844.0
If we take 160 away from 193, we end up with 33.
Bring next digit (8) of the dividend behind the 33 and repeat the process: 338 / 40

Step 8:
The number 40 fits into 338 8 times, leaving a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 2298448.0
If we take 320 away from 338, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
40 goes into 180 4 times with a remainder of 20.
The next digit of our result is 4. 
Result so far: 2298448.4
Deduct 160 from 180 and we're left 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 10:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2298448.45
If we take 200 away from 200, we end up 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.

Advancing to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2298448.45
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.

Advancing to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2298448.45
Subtract 0 from 0 to 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.

Our division results in 2298448.45 with a remaining 0.0.