40196 ÷ 8 = 5024 R4
We're going to perform division on 40196 with 8 as the divisor.

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 (1) of the dividend behind the 0 and repeat the process: 1 / 8

Step 3:
8 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 50
Subtract 0 from 1 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 4:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 502
Subtract 16 from 19 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 8

Step 5:
8 goes into 36 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 5024
Subtract 32 from 36 to get 4.

The final result is 5024 with a remainder of 4.