40776 ÷ 8 = 5097 R0
Let's divide 40776 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 (7) of the dividend behind the 0 and repeat the process: 7 / 8

Step 3:
8 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 50
Subtract 0 from 7 to get 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 8

Step 4:
8 goes into 77 9 times with a remainder of 5.
Write down 9 as next digit of of the result. 
Result so far: 509
Subtract 72 from 77 to get 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 8

Step 5:
8 goes into 56 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 5097
Subtract 56 from 56 to get 0.

The final result is 5097 with a remainder of 0.