40659 ÷ 8 = 5082 R3
Let's divide 40659 by 8.

Step 1:
8 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 8

Step 2:
8 goes into 40 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 40 from 40 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 8

Step 3:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 50
Subtract 0 from 6 to get 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 8

Step 4:
8 goes into 65 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 508
Subtract 64 from 65 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 5:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 5082
Subtract 16 from 19 to get 3.

The final result is 5082 with a remainder of 3.