39940 ÷ 8 = 4992 R4
We're going to perform division on 39940 with 8 as the divisor.

Step 1:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 8

Step 2:
8 goes into 39 4 times with a remainder of 7.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 32 from 39 to get 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 8

Step 3:
8 goes into 79 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 49
Subtract 72 from 79 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 8

Step 4:
8 goes into 74 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 499
Subtract 72 from 74 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 5:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 4992
Subtract 16 from 20 to get 4.

The final result is 4992 with a remainder of 4.