40973 ÷ 8 = 5121 R5
We're going to perform division on 40973 with 8 as the divisor.

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 (9) of the dividend behind the 0 and repeat the process: 9 / 8

Step 3:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 51
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 4:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 512
Subtract 16 from 17 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 8

Step 5:
8 goes into 13 1 times with a remainder of 5.
Write down 1 as next digit of of the result. 
Result so far: 5121
Subtract 8 from 13 to get 5.

The final result is 5121 with a remainder of 5.