40928 ÷ 5 = 8185 R3
We're going to perform division on 40928 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 (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 (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 4:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 818
Subtract 40 from 42 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 5

Step 5:
5 goes into 28 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 8185
Subtract 25 from 28 to get 3.

The final result is 8185 with a remainder of 3.