40501 ÷ 991 
We want to figure out the number of times 40501 can be divided by 991.

Moving on to step 1:
The number 991 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 991

On to step 2:
40 divided by 991 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 991

On to step 3:
If we divide 405 by 991, we get 0 and a remainder of 405.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Include the next digit (0) from the dividend after 405, then repeat: 4050 / 991

On to step 4:
When dividing 4050 by 991, we get 4 with a remainder of 86.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 86 after subtracting 3964 from 4050.
Include the next digit (1) from the dividend after 86, then repeat: 861 / 991

Moving on to step 5:
If we divide 861 by 991, we get 0 and a remainder of 861.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Subtracting 0 from 861 leaves us with 861.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8610, and continue the process.

Let's proceed to step 6:
991 goes into 8610 8 times with a remainder of 682.
Record the quotient 8 as the next digit in the result. 
Result so far: 40.8
If we take 7928 away from 8610, we end up with 682.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6820, and continue the process.

Moving on to step 7:
The number 991 fits into 6820 6 times, leaving a remainder of 874.
The number 6 becomes the next digit in our result. 
Result so far: 40.86
Subtracting 5946 from 6820 leaves us with 874.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8740, and continue the process.

Let's proceed to step 8:
991 goes into 8740 8 times with a remainder of 812.
Put 8 as the next digit of the answer. 
Result so far: 40.868
The remainder is 812 after subtracting 7928 from 8740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8120, and continue the process.

On to step 9:
991 goes into 8120 8 times with a remainder of 192.
The number 8 becomes the next digit in our result. 
Result so far: 40.8688
Subtracting 7928 from 8120 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Our division results in 40.8688 with a remaining 0.00192.