40868 ÷ 5 = 8173 R3
Alright, let's work through the division of 40868 by 5 step by step.

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 (8) of the dividend behind the 0 and repeat the process: 8 / 5

Step 3:
5 goes into 8 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 81
Subtract 5 from 8 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 5

Step 4:
5 goes into 36 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 817
Subtract 35 from 36 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 5

Step 5:
5 goes into 18 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 8173
Subtract 15 from 18 to get 3.

The final result is 8173 with a remainder of 3.