We look at the division of 90071 by 40 
We want to divide 90071 by 40.

Going ahead to step 1:
9 divided by 40 is 0 with 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.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 40

Let's proceed to step 2:
40 can be fit into 90 2 times, resulting in a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 80 away from 90, we end up with 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 40

On to step 3:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Subtracting 80 from 100 leaves us with 20.
Grab the next digit (7) from the dividend, add it to 20, then carry on: 207 / 40

Going ahead to step 4:
40 can be fit into 207 5 times, resulting in a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 225.0
Subtract 200 from 207 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 40

Going ahead to step 5:
If we divide 71 by 40, we get 1 and a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 2251.0
Deduct 40 from 71 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 6:
If we divide 310 by 40, we get 7 and a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 2251.7
Subtract 280 from 310 to get 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 7:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 2251.77
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 2251.77 with a remainder of 0.02.