We're dividing 40711561 by 91 
We're looking to find how many times 91 goes into 40711561.

Going ahead to step 1:
91 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 91

Moving on to step 2:
When dividing 40 by 91, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 91

Step 3:
The number 91 fits into 407 4 times, leaving a remainder of 43.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 364 from 407 leaves us with 43.
Append the next digit (1) from the dividend to 43 and continue with: 431 / 91

Going ahead to step 4:
The number 91 fits into 431 4 times, leaving a remainder of 67.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
If we subtract 364 from 431, we get 67.
Append the next digit (1) from the dividend to 67 and continue with: 671 / 91

On to step 5:
671 divided by 91 is 7 with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 447.0
If we take 637 away from 671, we end up with 34.
Bring next digit (5) of the dividend behind the 34 and repeat the process: 345 / 91

Step 6:
91 can be fit into 345 3 times, resulting in a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 4473.0
If we take 273 away from 345, we end up with 72.
Bring next digit (6) of the dividend behind the 72 and repeat the process: 726 / 91

Moving on to step 7:
If we divide 726 by 91, we get 7 and a remainder of 89.
Use 7 as the next digit of our solution. 
Result so far: 44737.0
Subtracting 637 from 726 leaves us with 89.
Bring next digit (1) of the dividend behind the 89 and repeat the process: 891 / 91

On to step 8:
If we divide 891 by 91, we get 9 and a remainder of 72.
Record the quotient 9 as the next digit in the result. 
Result so far: 447379.0
If we take 819 away from 891, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 9:
720 divided by 91 is 7 with a remainder of 83.
The number 7 becomes the next digit in our result. 
Result so far: 447379.7
Subtracting 637 from 720 leaves us with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 10:
91 can be fit into 830 9 times, resulting in a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 447379.79
Subtracting 819 from 830 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
If we divide 110 by 91, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 447379.791
If we subtract 91 from 110, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 12:
91 can be fit into 190 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 447379.7912
If we take 182 away from 190, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
When dividing 80 by 91, we get 0 with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 447379.7912
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 14:
91 can be fit into 800 8 times, resulting in a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 447379.791208
Subtract 728 from 800 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 15:
The number 91 fits into 720 7 times, leaving a remainder of 83.
Put 7 as the next digit of the answer. 
Result so far: 447379.7912087
If we subtract 637 from 720, we get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 16:
830 divided by 91 is 9 with a remainder of 11.
Put 9 as the next digit of the answer. 
Result so far: 447379.79120879
Deduct 819 from 830 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

In conclusion, the division gives 447379.79120879 with a balance of 1.1e-08.