40976 ÷ 5 = 8195 R1
Let's divide 40976 by 5.

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 (9) of the dividend behind the 0 and repeat the process: 9 / 5

Step 3:
5 goes into 9 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 81
Subtract 5 from 9 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: 819
Subtract 45 from 47 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 5:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 8195
Subtract 25 from 26 to get 1.

The final result is 8195 with a remainder of 1.