We're dividing 40990179 by 961 
We want to figure out the number of times 40990179 can be divided by 961.

Moving on to step 1:
The number 961 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 961

On to step 2:
When dividing 40 by 961, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 961

Moving on to step 3:
961 goes into 409 0 times with a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Bring next digit (9) of the dividend behind the 409 and repeat the process: 4099 / 961

Moving on to step 4:
4099 divided by 961 is 4 with a remainder of 255.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 3844 away from 4099, we end up with 255.
Bring next digit (0) of the dividend behind the 255 and repeat the process: 2550 / 961

Let's proceed to step 5:
If we divide 2550 by 961, we get 2 and a remainder of 628.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
If we subtract 1922 from 2550, we get 628.
Grab the next digit (1) from the dividend, add it to 628, then carry on: 6281 / 961

Moving on to step 6:
When dividing 6281 by 961, we get 6 with a remainder of 515.
The number 6 becomes the next digit in our result. 
Result so far: 426.0
Subtract 5766 from 6281 to get 515.
Fetch the next digit (7) from the dividend, attach it to 515 and continue: 5157 / 961

Let's proceed to step 7:
961 goes into 5157 5 times with a remainder of 352.
Put 5 as the next digit of the answer. 
Result so far: 4265.0
If we take 4805 away from 5157, we end up with 352.
Append the next digit (9) from the dividend to 352 and continue with: 3529 / 961

Going ahead to step 8:
When dividing 3529 by 961, we get 3 with a remainder of 646.
Put 3 as the next digit of the answer. 
Result so far: 42653.0
If we subtract 2883 from 3529, we get 646.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6460, and continue the process.

Going ahead to step 9:
961 can be fit into 6460 6 times, resulting in a remainder of 694.
The number 6 becomes the next digit in our result. 
Result so far: 42653.6
Subtract 5766 from 6460 to get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

On to step 10:
If we divide 6940 by 961, we get 7 and a remainder of 213.
Record the quotient 7 as the next digit in the result. 
Result so far: 42653.67
If we take 6727 away from 6940, we end up with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

On to step 11:
961 can be fit into 2130 2 times, resulting in a remainder of 208.
Write down 2 as next digit of the result. 
Result so far: 42653.672
Subtract 1922 from 2130 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 12:
If we divide 2080 by 961, we get 2 and a remainder of 158.
Use 2 as the next digit of our solution. 
Result so far: 42653.6722
Deduct 1922 from 2080 and we're left with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Our division results in 42653.6722 with a remaining 0.00158.