We look at the division of 91496574 by 40 
We're looking to find how many times 40 goes into 91496574.

Step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (1) from the dividend to 9 and continue with: 91 / 40

Going ahead to step 2:
40 goes into 91 2 times with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 11 after subtracting 80 from 91.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 40

Step 3:
When dividing 114 by 40, we get 2 with a remainder of 34.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 80 from 114 and we're left with 34.
Grab the next digit (9) from the dividend, add it to 34, then carry on: 349 / 40

Let's proceed to step 4:
40 goes into 349 8 times with a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 228.0
Deduct 320 from 349 and we're left with 29.
Bring next digit (6) of the dividend behind the 29 and repeat the process: 296 / 40

On to step 5:
The number 40 fits into 296 7 times, leaving a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 2287.0
Deduct 280 from 296 and we're left with 16.
Append the next digit (5) from the dividend to 16 and continue with: 165 / 40

Going ahead to step 6:
40 goes into 165 4 times with a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 22874.0
Subtracting 160 from 165 leaves us with 5.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 40

Let's proceed to step 7:
If we divide 57 by 40, we get 1 and a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 228741.0
Subtracting 40 from 57 leaves us with 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 40

Advancing to step 8:
The number 40 fits into 174 4 times, leaving a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 2287414.0
If we subtract 160 from 174, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
If we divide 140 by 40, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 2287414.3
Deduct 120 from 140 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2287414.35
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2287414.35
Deduct 0 from 0 and we're left 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.

Moving on to step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2287414.35
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.

In conclusion, the division gives 2287414.35 with a balance of 0.0.