We look at the division of 291132 by 40 
We're looking to find how many times 40 goes into 291132.

Advancing to step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

Moving on to step 2:
40 can be fit into 29 0 times, resulting in a remainder of 29.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 29, we end up with 29.
Append the next digit (1) from the dividend to 29 and continue with: 291 / 40

Moving on to step 3:
If we divide 291 by 40, we get 7 and a remainder of 11.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 280 from 291 leaves us with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 40

Advancing to step 4:
40 goes into 111 2 times with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
Subtract 80 from 111 to get 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 40

On to step 5:
40 goes into 313 7 times with a remainder of 33.
Write down 7 as next digit of the result. 
Result so far: 727.0
The remainder is 33 after subtracting 280 from 313.
Bring next digit (2) of the dividend behind the 33 and repeat the process: 332 / 40

On to step 6:
If we divide 332 by 40, we get 8 and a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 7278.0
Subtract 320 from 332 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
If we divide 120 by 40, we get 3 and a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 7278.3
Subtracting 120 from 120 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.

Let's proceed to step 8:
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: 7278.3
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7278.3
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.

The quotient of the division is 7278.3, and the remainder is 0.0.