We're dividing 91044 by 40 
Our goal is to divide 91044 by 40.

Step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 40

Let's proceed to step 2:
When dividing 91 by 40, we get 2 with a remainder of 11.
The next digit of our result is 2. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Take the next digit (0) from the dividend and append it to 11, then repeat: 110 / 40

On to step 3:
When dividing 110 by 40, we get 2 with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 80 from 110, we get 30.
Fetch the next digit (4) from the dividend, attach it to 30 and continue: 304 / 40

Advancing to step 4:
304 divided by 40 is 7 with a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 227.0
The remainder is 24 after subtracting 280 from 304.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 40

Moving on to step 5:
The number 40 fits into 244 6 times, leaving a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 2276.0
Subtract 240 from 244 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 6:
When dividing 40 by 40, we get 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 2276.1
The remainder is 0 after subtracting 40 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2276.1
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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2276.1
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.

The final result is 2276.1 with a remainder of 0.0.