40786 ÷ 7 = 5826 R4
Let's divide 40786 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 (8) of the dividend behind the 1 and repeat the process: 18 / 7

Step 4:
7 goes into 18 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 582
Subtract 14 from 18 to get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 7

Step 5:
7 goes into 46 6 times with a remainder of 4.
Write down 6 as next digit of of the result. 
Result so far: 5826
Subtract 42 from 46 to get 4.

The final result is 5826 with a remainder of 4.