We divide 91631 by 40
Our goal is to divide 91631 by 40.

On to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (1) of the dividend behind the 9 and repeat the process: 91 / 40

On to step 2:
40 goes into 91 2 times with a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 80 away from 91, we end up with 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 40

Step 3:
116 divided by 40 is 2 with a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 80 from 116 and we're left with 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

On to step 4:
If we divide 363 by 40, we get 9 and a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 229.0
Subtracting 360 from 363 leaves us with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Let's proceed to step 5:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 2290.0
The remainder is 31 after subtracting 0 from 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 6:
310 divided by 40 is 7 with a remainder of 30.
The next digit of our result is 7. 
Result so far: 2290.7
If we subtract 280 from 310, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2290.77
If we take 280 away from 300, we end up 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.

Our division results in 2290.77 with a remaining 0.02.