40473 ÷ 5 = 8094 R3
We're going to perform division on 40473 with 5 as the divisor.

Step 1:
5 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 / 5

Step 2:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 40 from 40 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Step 3:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 80
Subtract 0 from 4 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 5

Step 4:
5 goes into 47 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 809
Subtract 45 from 47 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 5

Step 5:
5 goes into 23 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 8094
Subtract 20 from 23 to get 3.

The final result is 8094 with a remainder of 3.