We look at the division of 9190 by 40 
Our goal is to divide 9190 by 40.

Advancing to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

Moving on to step 2:
The number 40 fits into 91 2 times, leaving a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 80 from 91 leaves us with 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 40

Going ahead to step 3:
40 can be fit into 119 2 times, resulting in a remainder of 39.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we subtract 80 from 119, we get 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

On to step 4:
The number 40 fits into 390 9 times, leaving a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 229.0
Subtracting 360 from 390 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 5:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 229.7
Subtract 280 from 300 to get 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 6:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 229.75
Subtract 200 from 200 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.

Advancing to step 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 229.75
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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 229.75
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 quotient of the division is 229.75, and the remainder is 0.0.