40728 ÷ 7 = 5818 R2
Let's divide 40728 by 7.

Step 1:
7 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 / 7

Step 2:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 35 from 40 to get 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 7

Step 3:
7 goes into 57 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 58
Subtract 56 from 57 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 7

Step 4:
7 goes into 12 1 times with a remainder of 5.
Write down 1 as next digit of of the result. 
Result so far: 581
Subtract 7 from 12 to get 5.
Bring next digit (8) of the dividend behind the 5 and repeat the process: 58 / 7

Step 5:
7 goes into 58 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 5818
Subtract 56 from 58 to get 2.

The final result is 5818 with a remainder of 2.