91967 divided by 40 
Let's see how many times 40 fits into 91967.

Going ahead to step 1:
When dividing 9 by 40, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 40

Moving on to step 2:
The number 40 fits into 91 2 times, leaving 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.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 40

Let's proceed to step 3:
If we divide 119 by 40, we get 2 and a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 80 from 119 and we're left with 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 40

Moving on to step 4:
40 goes into 396 9 times with a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 229.0
Subtract 360 from 396 to get 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 40

Let's proceed to step 5:
40 goes into 367 9 times with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 2299.0
Subtracting 360 from 367 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 6:
If we divide 70 by 40, we get 1 and a remainder of 30.
The next digit of our result is 1. 
Result so far: 2299.1
If we take 40 away from 70, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 2299.17
Deduct 280 from 300 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 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2299.175
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.

Let's proceed to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2299.175
If we take 0 away from 0, we end up 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2299.175
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.

In conclusion, the division gives 2299.175 with a balance of 0.0.